Taxation
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Commissioners of HM Revenue and Customs v Suterwalla and another
Taxation – Stamp duty land tax – “Grounds” of dwelling
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R (on the application of Beech Developments (Manchester) Ltd and others) v Commissioners for HM Revenue and Customs
Taxation – Construction industry scheme – Non-liability direction
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R (on the application of Beech Developments (Manchester) Ltd and others) v Commissioners for HM Revenue and Customs
Taxation – Construction industry scheme – Non-liability direction
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Brown and another v Commissioners of HM Revenue and Customs
Taxation – Stamp duty land tax – Residential property – Sub-sale relief
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Commissioners of HM Revenue and Customs v Ridgway
Taxation – Stamp duty land tax – Multiple dwellings relief – Section 116 of Finance Act 2003
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Commissioners of HM Revenue and Customs v Ridgway
Taxation – Stamp duty land tax – Multiple dwellings relief – Section 116 of Finance Act 2003
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Brown and another v Commissioners of HM Revenue and Customs
Taxation – Stamp duty land tax – Residential property – Sub-sale relief
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Brown and another v Commissioners of HM Revenue and Customs
Taxation – Stamp duty land tax – Residential property – Sub-sale relief
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Campbell v Commissioners of HM Revenue and Customs
Taxation – Income tax – Capital gains tax – Appellant buying and selling four residential properties
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Campbell v Commissioners of HM Revenue and Customs
Taxation – Income tax – Capital gains tax – Appellant buying and selling four residential properties
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Commissioners of HM Revenue and Customs v SSE Generation Ltd
Taxation – Capital allowances – Qualifying expenditure
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Moulsdale (trading as Moulsdale Properties) v Commissioners of HM Revenue and Customs
Taxation – Value added tax – Exemptions