Search results for: form.asp
Redevco Properties UK 1 Ltd v HMRC; (FTT)
...single, final decision following a substantive hearing at which the appeal is determined. The Tribunal did, however, make a formal debarring order in relation to the issue conceded by HMRC....
Beard v HMRC; (FTT)
...treated as income or capital. The Tribunal held that the distributions fell within the meaning of ‘dividend’ as a matter of ordinary usage for English law purposes (the form in...
Michael and Bridget Brown -v- HMRC
The appeal concerned an arrangement intended to avoid SDLT under which (i) the purchasers formed a company and subscribed for shares in that company, (ii) the seller sold a property...
Push Energy Limited -v- HMRC
The Appellant applied for the Tribunal to request disclosure from the EU Commission (invoking the principle stated in Zwartveld) of an undertaking which formed the basis for Regulations imposing Anti-dumping...
Fluid System Technologies v HMRC (CO8432022 – CO9372022)
...permission hearing concerned whether or not HMRC had been properly served with the proceedings in circumstances in which the Claimants’ solicitor had served the claim form directly to the email...
Brown & Anr v HMRC CA-2023-000118
This appeal concerned an arrangement intended to avoid SDLT under which (i) the purchasers formed a company and subscribed for shares in that company, (ii) the seller sold a property...
Telent Technology Services Limited v HMRC
...because it is a form of estoppel by representation and it was therefore a requirement for the taxpayer to show detriment. Issue estoppel applied because, in the assessment appeal, the...
Anthony Outram & Ross Outram v HMRC [2024] UKUT 00203 (TCC)
...Pensions [2013] UKUT 100 (AAC) Vital Nut Co Ltd v HMRC [2017] UKUT 192 (TCC) were wrongly decided. Whether the Tribunal was correct to form this view may be open...
R (Payeworx Ltd) v HMRC [2024] EWHC 2842 (Admin)
...form their view. In addition, even if Article 1 of the First Protocol was engaged, there was no disproportionate interference with the Claimant’s rights. Ben Elliott acted for HMRC. You...
Performance Leads Ltd v HMRC [2025] UKFTT 00660 (TC)
...Item 5, it needs to do either of, rather than both of: i) bring together persons seeking and persons providing financial services; and ii) perform work preparatory to the conclusion...
