VAT
Abbey National -v- Commissioners of Customs and Excise (European Court of Justice): the scope of the exemption in Article 13B(d)(6) of the Sixth Directive for the management of special investment funds
My Travel plc (formerly Airtours plc) -v- Commissioners of Customs and Excise (European Court of Justice): tour operator’s margin scheme and apportionment of consideration
Commissioners of Customs and Excise -v- Pegasus Birds (CA): validity of best judgment assessment
Customs and Excise -v- Madgett & Baldwin (European Court of Justice): tour operator’s margin scheme and apportionment of consideration
Computeach International Limited: unjust enrichment
DenmanCollege: supplies of construction and services
Rasul v HMRC: validity of assessments
Investigations and human rights
King -v- Walden: whether civil penalties are criminal for Human Rights purposes and issue estoppel on tax appeals
King -v- United Kingdom: application to the European Court of Human Rights: whether civil penalties are criminal and whether delay resulted in a breach of article 6 of the Convention
R (on the application of APVCO 19 Ltd) v HM Treasury (CA): compatibility of retrospective legislation with the European Court of Human Rights
Income tax, capital gains tax, corporation tax, stamp duty and national insurance
Dunsten -v- Young Austen & Young: meaning of reorganisation
CIR -v- Burton: approval of share scheme
Pepper -v- Hart: use of Hansard/benefit in kind charge
Marriot -v- Lane: retirement relief
Edmunds -v- Coleman: new profession
R -v- IRC ex p Roux: removal of approval from pension scheme 3 of 6
HMRC -v- Household Estates: power to make further assessments
Talentcore -v-HMRC: agency workers
John Mander Pension Trustees Ltd v HMRC: validity of assessment made on retrospective loss of approval of a pension scheme
Castledine v HMRC: entrepreneurs’ relief
Inheritance tax
IRC -v- Eversden (CA): reservation of benefit on spouse exemptgifts
Annand v IRC: ownership of funds in bank accounts