24 Oct 2014
Latest decisions released by the First-tier Tribunal (Tax Chamber).
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[Subscription only] Capital gains tax—apportionment—“just and reasonable”—marriage value—existing use value of constituent parts—formula in VOA manual—alternative marriage value approach—appeal allowed—Section 222, Taxation of Chargeable Gains Act 1992.
PROCEDURE—application for an order for security for costs—CPR, rule 25—whether reason to believe appellants will be unable to pay respondents’ costs if ordered to do so—significance of ATE insurance—whether just to make an order in all the circumstances of the case—weight to be attached to lateness of application.
VAT—exemption for provision of services of an insurance broker or agent—whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services—Article 135.1(a) Directive 2006/112 EC—Schedule 9 Group 2 Value Added Tax Act 1994.
VALUE ADDED TAX—local authorities—off-street parking—whether treatment as a non-taxable person would result in significant distortion of competition within Sixth VAT Directive art 4.5—yes—no error of law in the findings of the FTT—appeal dismissed.
Latest decisions released by the First-tier Tribunal (Tax Chamber).
Latest decisions released by the First-tier Tribunal (Tax Chamber).
Latest decisions released by the First-tier Tribunal (Tax Chamber).
VAT—SECURITY REQUIREMENT—Rule 35(2) The Tribunal Procedure (First Tier Tribunal) (Tax Chamber) Rules 2009
BEST JUDGMENT - Fish and chips business - public house adjacent fish and chip business closed down - sales increased - Commissioners not taking into account increased business - held assessment to best judgment reduction in 5% for special offer at time of investigation
