Legislation
7 decisions citing this instrument.
The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…
Reddleman Properties Ltd ("RPL") was incorporated in August 2000 by Mr Stuart Walker and his wife, who between them owned the whole share capital. In December 2000 it bought commercial premises at 15 Princes Street, Thurso, about…
The appellant, Daytona Surf Limited, a wholesaler of optical wear, was registered for VAT with effect from 19 August 2007. Its VAT return for the period 10/07 claimed a repayment of £15,260.18 of input tax with no output tax…
Corporate Synergy International Limited, then trading in wholesale mobile phones, claimed repayment of input tax of £1,671,801.25 for VAT period 01/06 and £1,859,480.00 for period 02/06. By two decision letters dated 12 December…
Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…
Grattan plc appealed to the First-tier Tribunal (Tax Chamber) against decisions of HMRC. By a decision released on 12 January 2011, [2011] UKFTT 31 (TC), the tribunal decided to refer to the Court of Justice of the European Union…
Atlantic Electronics Ltd appealed against three decisions of HMRC, made on 22 May 2007, 28 June 2007 and 28 May 2008, disallowing input tax totalling £1,128,137.50 claimed on the purchase of mobile phones in the periods 03/06…