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
marcuscleaver · DCM (Optical Holdings) Ltd v Commissioners for HMRC [2022] UKSC 26 This case looks at the payment of VAT and how HMRC can intervene in a self-assessment. We also discuss the power of HMRC relative to taxpayers and what this means in terms
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.
marcuscleaver · Commissioners for HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2022] UKSC 10 In what might be one of the final cases decided on the basis of principles of EU law, an argument is made against a tax regime because it is discriminatory