Cases
Alliance Trust Savings Limited v. Currie
[2016] ScotCS CSOH 154
Claim for repayment of part of pension fund paid out without deduction...
Scotch Whisky Association v. Scottish Parliament
[2016] ScotCS CSIH 77
Whether legislation to impose minimum retail price per unit of alcohol compatible...
Caithness Rugby Football Club v. HMRC
[2016] UKUT 354 (TCC)
Whether rugby club pavilion used similarly to a village hall, and construction...
Sibcas Limited v. HMRC
[2016] UKFTT 502 (TCC)
Whether units installed as temporary classrooms were ‘immovable’, and their supply was...
Balhousie Group Limited v. HMRC
[2016] UKFTT 377 (TC)
Whether sale and leaseback of a residential care home counted as the...
Faskally Care Home Limited v. HMRC
[2016] UKFTT 379 (TC)
Whether company making taxable supplies and therefore entitled to credit for input...
HMRC v Apollo Fuels Ltd [2016] EWCA Civ 157 (Court of Appeal)
[2016] EWCA Civ 157 (Court of Appeal)
Can a benefit in kind charge arisein respect of provision of a...
William Archer v HMRC
[2016] UKFTT 141 (TC)
An application for costs due to alleged unreasonable conduct by the Revenue.
Matossian v. Matossian
[2016] ScotCS CSOH 21
Gifts by deceased – whether voidable on ground of facility and circumvention...
Findmypast Limited v. HMRC
[2016] UKUT 17 (TCC)
Whether on-line credits able to be used to download documents on genealogy...
