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Cardtronics UK Ltd v Sykes (Valuation Officers) [2020] UKSC 21: 20 May Tax Law, Business Rates: Cash machines located inside and outside of retail stores were not separate hereditaments from the stores or shops and as such should not have been subject to separate business rates on top of normal store rates. [22]
This is a list of judgments given by the Supreme Court of the United Kingdom between the court's inception on 1 October 2009 and the most recent judgments. Cases are listed in order of their neutral citation and where possible a link to the official text of the decision in PDF format has been provided.
UK Tax Law, Value Added Tax Judgment following a referral to the Court of Justice of the European Union [ d ] (CJEU) in a previous supreme court case (see 2020 UKSC 15). The CJEU had confirmed that a trader could not recover VAT on supplies made to it where the original supplier and HMRC had mistakenly treated the original supplies as exempt ...
Value-added tax: A company in the Channel Islands has no claim to loss and damage as a result of removing low value consignment relief from mail order imports into the UK from the Channel Islands. [4] Armstead v Royal & Sun Alliance Insurance Company Ltd [2024] UKSC 6: 14 February 2024 Tort law, Remoteness, Burden of proof
Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. The effect of the case, decided by a majority, was to reverse the outcome of Westdeutsche Landesbank Girozentrale v Islington LBC.
Regulations introduced to exclude persons from eligibility to social security benefits who qualified to reside in the UK solely as a result of the ruling in Ruiz Zambrano v Office national de l'emploi were not incompatible with the EU Charter of Fundamental Rights or Article 14 of the European Convention on Human Rights. [5]
The Valuation Tribunal for England (VTE) is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England. [1] It was established by the Local Government Finance Act 1992.
An advance tax ruling is a tool for multinational corporations and for individual taxfilers for clarifying and conforming particular taxation arrangements. A written interpretation of tax laws is issued by tax authorities to corporations and individuals who request clarification of taxation arrangements.