College of
Estate Management
(2003)
No: 18029 – distance learning materials – zero rated goods or exempt
educational services
[2002]
EWHC 2689(CH); [2002] STC 1557 – discovery – self assessment – valuation
- certainty
[2002] EWHC 442, [2002] EHCA Civ 1829; [2003] STC 53 - capital gains tax - ex pat. employee - options grant and exercise timing rule market value rule. Full report
Castleton Management Service Ltd v Kirkwood
[2001] STC (SCD) 95 - EIS relief :meaning of accountancy services - service company providing accountants to accountancy partnership.
McNicholas v Customs & Excise
[2000] STC553 - Attribution of dishonesty to corporate employer - unfairness - Article 6 of Human Rights Convention. (Note, this case was settled during the Court of Appeal hearing in February 2001.)
Palmer v Moloney
[1999] STC 890 - (Court of Appeal) - Retirement Relief - full time working
officer or employee - substantially the whole of employee's time
Andrew Grant v Watton
[1999] STC 30 - Trade credit from a service company
Pret à Manger
(1999) No. 16246 - VAT - catering? - "for the purpose of"
A J Land
[1998] BVATC 2277 - Optical dispensing - supervision
Colours v IRC
[1998] STC (SCD) 93 - Tax avoidance; new approach, Profit related pay
R v Customs & Excise ex p. Lacara
(1998) Unreported - Excise duty drawback judicial review
Herbert Smith v Honour
[1997] STC (SCD) 293 - Excess rents
Foster v Williams
[1997] STC (SCD) 112 - The Cheltenham & Gloucester case
Fir v Sycamore
[1997] STC (SCD) 1 - Bad debt provision intra-group - whether permitted to pay
off loan finance first
R v C & E Commrs ex p. Kay
[1996] STC 1500- VAT 3 Year cap - lawfulness of Customs action - Bill of
Rights judicial review
R v Customs &
Excise (ex p. Cathy’s Canes) (1996)
Whether treatment of taxpayer’s products equivalent to those of competitors
– legitimate expectations – fairness
Bootle v Bye
[1995] STC (SCD) 59 - Golden Handcuffs - whether employer liable for PAYE -
tax presence in UK?
C & E Commrs v Leightons & Eyetech
[1995] STC 458 VAT - nature of optical supplies - meaning of supply - single
composite supply or distinct supplies of goods and of services
Bjellica v C & E Commrs
[1995] STC 329 - (Court of Appeal) - VAT return period extended - 6th
Directive - lawfulness of assessment - lawfulness of extension of return
period beyond one year
The Royal Academy of Music
[1994] No. 11871 - education fees - whether consideration for a supply -
whether outside the scope
The David Lewis Centre
(1993) No. 10860 - plant "designed" for disabled
Philip Drakard v C & E Commrs
[1992] STC 568 - VAT on HP sale - supply made by whom - value of supply
Swan Developments (Land & Co) Ltd
(1992) No. 7394 - conversion of office building to residential use
Cronin v C & E Commrs
[1991] STC 333 - driving school - supplies of tuition by self employed drivers
or by school?
Vertigan v Brady
[1988] STC 91 - free accommodation - whether "customary" - expert
evidence