Tag: Taxes – Other

Gold Nuts Ltd and Others v Revenue and Customs (Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries): FTTTx 25 Apr 2017

Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries

Citations:

[2017] UKFTT 354 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Gold Nuts Ltd and Others v Revenue and Customs (Procedure : Other) FTTTx 20-Feb-2015
FTTTx PROCEDURE – whether there is an interaction between self-assessment enquiries, corporation tax enquiries and Schedule 36 Notices and penalties on the one hand, and possible criminal prosecution on the other . .
See Also – Gold Nuts Ltd and Others v Revenue and Customs FTTTx 8-Feb-2016
INCOME TAX – CORPORATION TAX – preliminary hearing on matters of law – COP9 letter issued to Mr Budhdeo (‘Mr B’) – contractual disclosure offered and refused – whether FTT has jurisdiction to close a ‘COP9 enquiry’ – no -whether HMRC using SA and CT . .
See Also – Gold Nuts Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Other) FTTTx 16-Jan-2017
INCOME TAX – CORPORATION TAX – appeals against Sch 36 Notices and against penalties – applications to close enquiries – whether to stay the appeals and applications behind Mr Budhdeo’s judicial review application – Veolia distinguished – whether . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 27 March 2022; Ref: scu.590821

Vakaru Baltijos Laivu Statykla: ECJ 13 Jul 2017

EAT (Taxation of Energy Products and Electricity : Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 14(1)(c) – Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft – Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo

Citations:

C-151/16, [2017] EUECJ C-151/16

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 27 March 2022; Ref: scu.590527