European Union Taxation. The Court of Justice of the European Union ruled that art 49 EC Treaty (concerning what expenditure should be regarded as deductible business expenditure) should be interpreted as precluding legislation of a member state where the taxpayer proved that certain payments, which were claimed as deductions, related to genuine and proper transactions and did not exceed the normal limits.
Value added tax Exemptions. The Court of Justice of the European Union (Sixth Chamber) ruled on the interpretation of art 13(d)(5) of the Sixth Directive (on the harmonisation of the laws of the member states relating to turnover taxes) in circumstances where the applicant company had provided services for certain companies involving finding purchasers for properties owned by those companies to which shares in related companies were then transferred, thereby raising the issue whether the exemption from VAT in art 13(d)(5) applied in such circumstances.
Tax Capital gains tax. The Upper Tax Tribunal (Tax and Chancery Chamber) held that a bankrupt taxpayer had no locus standi to bring an appeal against a bankruptcy petition where his trustee in bankruptcy had previously communicated to the Revenue and Customs Commissioners that he had accepted the underlying debt.
Value added tax Exemptions. The Upper Tribunal (Tax and Chancery Chamber) remitted an appeal to the First-tier Tribunal for a further hearing in circumstances where there had been no clear answer on the facts in issue, namely whether an option to waive exemption to VAT had endured so as to bind a future partnership.
Income tax Emoluments from office or employment. Having considered, inter alia, , , to of the Income and Corporation Taxes Act 1988, the Upper Tribunal (Tax and Chancery Chamber), in dismissing the taxpayer company's appeal, affirmed the decision of the First-tier Tribunal (Tax Chamber) that the taxpayer had established a tax-avoidance scheme, which had been for the benefit of its employees and that those benefits had been treated as payment of income to which income tax was to be accounted for.
Income tax Corporation tax. The Upper Tribunal (Tax and Chancery Chamber) held, inter alia, that the taxpayer company had not been entitled to capital allowances for a number of heads of expenditure on the fitting out and refurbishing of public houses.
Value added tax Input tax. Chancery Division: The social landlord taxpayer's appeal against the decision of the VAT and Duties Tribunal that it could not rely on a change of intention pursuant to s 109 of the Value Added Tax Regulations 1995, , in order to recover VAT it had paid on professional fees in respect of construction projects, which were later transferred to a property developer, was allowed where the assignment of the benefit of the contracts with the relevant professionals was the relevant taxable supply to which the services had a direct link.
Insurance Contract of insurance. The Queen's Bench Division dismissed the claimant insurers' claim against the defendant in which it had sought to recover the entirety of sums paid to the defendant pursuant to a insurance agreement following false representations by the defendant in respect of works that had been carried out.
European Community Taxation. The Court of Justice of the European Communities gave preliminary rulings concerning the refusal of the respondent Revenue Commissioners to allow the applicant company to round down the amount due in respect of VAT payable at line level, that was, on each separately identified product where the transaction involved more than one product, and at basket level, where VAT was rounded down at the product line level, the total of which was then rounded down to the nearest whole penny, at the level of the transaction.
European Community Taxation. The Court of Justice of the European Communities (first chamber) made a preliminary ruling on the definition of a 'taxable' person under art9(2)(e) of the Sixth Directive (EEC) 77-388.