Summary The appellants' chargeable gain on the disposal of their principal private residence was reduced due to a larger 'permitted area', but a part of the gain also arose due to ownership seven years before occupation. Background The appellants (husband and wife) bought land for £11,000 in July 1987. At that time, the only buildings [...]
VAT Value Of Consideration Were Overpayments Of Parking Charges Voluntary Payments And Outside The Scope Of VAT Or Additional Consideration For The Supply Of Parking? National Car Parks (NCP} appealed to the Upper Tribunal from the FTT regarding pay and display car parks with machines that accept payment in cash. Where customers do not have [...]
VAT Welfare Exemption: Was The Appellant 'State Regulated' And Was EU Law Correctly Implemented Into UK Law, And If Not Did EU Law Have Direct Effect? Summary The appellant believed that its supplies were exempt under VAT Welfare Exemption as welfare services and applied to de-register for VAT. HMRC refused the application for de-registration on [...]
The appellant's appeal against penalties (under FA 2009, Sch 55) for the late filing of his tax return for 2010/11 was allowed, as the assessment by HM Revenue and Customs (HMRC) of daily penalties was invalid, and as his imprisonment constituted a reasonable excuse against the fixed, six-month, and twelve-month late filing penalties. Background HMRC [...]
