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Category Archives: Tax

[2024] UKSC 4 & 5

marcuscleaver · [2024] UKSC 4 & 5 This week on the podcast we cover one case about when prisoners can be recalled to jail and another about the application of tax law in the Channel Islands. uklawweekly.substack.com/subscribe Music from bensound.com

Commissioners for HMRC v Fisher [2023] UKSC 44

marcuscleaver · Commissioners for HMRC v Fisher [2023] UKSC 44 In this week’s episode a tax case looks at what happens when assets are transferred abroad. uklawweekly.substack.com/subscribe Music from benesound.com

Target Group Ltd v Commissioners for HMRC [2023] UKSC 35

marcuscleaver · Target Group Ltd v Commissioners for HMRC [2023] UKSC 35 A case about exemptions from paying VAT forced the Supreme Court to consider what constitutes a financial service. uklawweekly.substack.com/subscribe Music from bensound.com

Commissioners for HMRC v SSE Generation Ltd [2023] UKSC 17

marcuscleaver · Commissioners for HMRC v SSE Generation Ltd [2023] UKSC 17 A tax case about what exactly tunnels and aqueducts are offers an opportunity to discuss what a modern approach to statutory interpretation should look like uklawweekly.substack.com/subscribe Music from bensound.com

Moulsdale v Commissioners for HMRC [2023] UKSC 12

marcuscleaver · Moulsdale v Commissioners for HMRC [2023] UKSC 12 In this tax case the legislation created a paradox for the Supreme Court to unravel. https://uklawweekly.substack.com/subscribe Music from bensound.com

News Corp v Commissioners for HMRC [2023] UKSC 7

marcuscleaver · News Corp v Commissioners for HMRC [2023] UKSC 7 In this tax case, the Supreme Court considered whether digital editions of newspapers should be should be rated in the same way as print editions for the purposes of VAT. uklawweekly.substack.com/subscribe Music from bensound.com

Zipvit Ltd v Commissioners for HMRC [2022] UKSC 12

marcuscleaver · Zipvit Ltd v Commissioners for HMRC [2022] UKSC 12 In this tax case a company tries to take advantage of an earlier ruling to claim nearly £500,000 from HMRC. This test case could end up costing the UK taxpayer £1 billion if successful.