West Devon Borough Council (“the Council”) carried out works of improvement to the Wharf at Tavistock with a view to generating jobs, tourism and generally improving the economy...

Hugh McKay appeared for the Respondents

This appeal concerned a self build partnership who were constructing a Dutch barge as their permanent living accommodation. They sought zero-rating treatment for supplies made to them during...

Royal Midland Counties Homes for Disabled People concerns an appeal from the VAT and Duties Tribunal by the charity, called Castel Froma, against Customs’ refusal to zero-rate their...

This case concerned a society which arranged adoptions for girls in orphanages in China with parents in Oxfordshire. The society argued that the supplies should be exempt from...

The case concerns directors’ entitlement to draw a pension on early retirement. The taxpayer retired as an executive director (and acting managing director) of the company aged 53,...

This was an application for a Judicial Review following the VAT Tribunal’s holding that it could not hear the Appellant’s appeal. It concerned the application of certain guidelines...

This was a preliminary hearing on a matter raised by the Appellant. It concerned the point when an assessment to VAT is “made” for the purpose of the...

This was an appeal by a company which described itself as a “print broker” against the Commissioners decision that it made standard-rated supplies of advertising services rather than...

The Appellant had provided incontinence pads to nursing homes for named residents. The issue was whether the supply of those incontinence pads was zero-rated within the terms of...