UK Tax Cases Update from 2010 Seminar

[object Object],[object Object],A Seminar for the Chartered Institute of Taxation Sussex Branch

UK Tax Cases Update ,[object Object]

Leading Tax Cases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Gaines Cooper [2010] EWCA Civ 83 The Background ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Gaines Cooper [2010] EWCA Civ 83 The Court of Appeal (February 2010) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Gaines Cooper .. continued ,[object Object],[object Object],[object Object],[object Object],[object Object]

Hankinson & Tuberville ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Grace [2011] TC 00913 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Favell [2010] TC 00642 & Raha ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Favell & Raha [2010] TC 00590 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Osborne [FTT] ,[object Object],[object Object],[object Object],[object Object],[object Object]

Patmore [FTT] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Brander [2010] UKUT 300(TC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Administration Cases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Moore vs R & C Commrs [2010] TC 00565 [2010] UKFTT 271 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Voong vs R & C Commrs [2010] TC 00604 [2010] UKFTT 317 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Barnetts vs R & C Commrs [2010] TC 00575 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Littlewoods Retail Ltd & Ors vs R & C Commrs [2010] EWHC 2771 (Ch) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Smith [2010] TC 00403 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Icebreaker 1 LLP vs R & C Commrs [2010] UKUT 477 (TCC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

R (on application of Lunn & others) vs R & C Commrs [2011] EWHC 240 (Admin) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

R (on application of Lunn & others) vs R & C Commrs [2011] EWHC 240 (Admin) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Employment Cases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Wood [2010] TC 00577 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Wilkinson [2010] TC 00572 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Total People Ltd [2010] TC 00661 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Williams [2010] TC 00397 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Her legal team told the tribunal that if she “wore the same clothes frequently when appearing on television she would lose her job. The appellant would be prepared to wear no clothing when performing her job but is required to do so by her employer

Antique Buildings Ltd [2010] TC 00408 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],John Avery Jones found that the legislation was in favour of HMRC, but preferred the “taxpayers words” – appeal allowed & business usededuction accepted

Convery [2010] TC 00401 ,[object Object],[object Object],[object Object]

Convery [2010] TC 00401 ,[object Object],[object Object],[object Object],[object Object]

VAT Cases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

National Transport Authority vs Mauritius Secondary Industry [2010] UKPC 31 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Lower Mill Estate Ltd vs R & C Commrs [2010] UKUT B25 (TCC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Megantic Services Limited [2011] UKUT B2 (TCC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Bryce t/a The Barn ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Deliverance Ltd [2011] UKUT 58(TCC) & Sub One Ltd t/a Subway ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Deliverance Ltd & Sub One Ltd t/a Subway ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

For Further Information Contact me at: Email : [email_address] Website: www.smartsolutions-online.co.uk Tel: 01883 715848 Mob: 07952 217249 Andrew McKenzie-Smart Smart Solutions 88 Pollards Oak Road Hurst Green Oxted Surrey RH8 0JW

Disclaimer ,[object Object],[object Object],[object Object]

UK Tax Cases Update from 2010 Seminar

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