marcuscleaver · Centrica Overseas Holdings Ltd v Commissioners for HMRC [2024] UKSC 25 In this corporation tax case, one company disputed with HMRC whether a management expense was revenue expenditure or capital expenditure. uklawweekly.substack.com/subscribe Music from bensound.com
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
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
marcuscleaver · Commissioners for HMRC v Vermillion Holdings Ltd [2023] UKSC 37 A recent tax case prompts examination of when a share option exists in an employment situation. uklawweekly.substack.com/subscribe Music from bensound.com
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
marcuscleaver · London Borough of Merton Council v Nuffield Health [2023] UKSC 18 An exclusive gym seeks to benefit from its charitable status through an 80% reduction in business rates. uklawweekly.substack.com/subscribe Music from bensound.com
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
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
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
marcuscleaver · Commissioners for HMRC v NHS Lothian Health Board [2022] UKSC 28 A question about a historic VAT claim leads the Supreme Court to ponder the principle of effectiveness in EU law. uklawweekly.substack.com/subscribe Music from bensound.com