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Scambler & Scambler v Commissioner for Her Majesty’s Revenue & Customs [2016] UKFTT 47 (TC)
Income Tax Act 2007, ss.67 & 68 – Sideways loss relief – ‘Reasonable expectation of profits’ test: s.68(3) – Onus of proof of reasonableness of expectation of no profit – Evidence to be provided by taxpayer
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Lynch v Revenue and Customs Commissioner [2025] UKFTT 300 (TC)
Income Tax – Ramsay doctrine and s381 ITTOIA 2005 – profit income or capital – procedural
validity of discovery assessment – s29(5) TMA test – distinct parts of an insufficiency of tax –
Human Rights and High Income Child Benefit Charge – Appeal dismissed
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Commissioners for H.M. Revenue & Customs v Frank A Smart & Son Ltd [2016] UKUT 121 (TCC)
Value Added Tax – Right to deduct input tax on purchase of SPS entitlements – VAT Directive (Council Directive 2006/112) – Value Added Tax Act 1994, s.24 – “Direct and immediate link” between inputs and future taxable supplies
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Thorne v HM Revenue & Customs [2016] UKUT 349 (TCC)
Sideways loss relief – Whether two businesses were to be treated as a single farming enterprise – Definitions of ‘farming’ and ‘market gardening
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Commissioners for H.M. Revenue & Customs v Finnamore [2014] UKUT 0336 (TCC)
Value Added Tax Act 1994, Item 1 of Group 9 of Schedule 9 – Directive EC/2006/112 – Licence to occupy land/Leasing or letting of immovable property – Separate supplies or one single composite supply – Classification of single composite supply
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Antiques Within Ltd v H.M. Revenue and Customs [2013] UKFTT 89 (TC)
VAT – Separate services – Whether sales service offered to occupiers ancillary to the exempt supply of the occupation of land
