In Z Denning and others v HMRC [2021] UKUT 76 (LC) (8 April 2021) the Upper Tribunal (Lands Chamber) decided on a valuation of two care homes as a preliminary issue in a first-tier tax tribunal appeal against SDLT discovery assessments and amendments to a self-assessment tax return. The SDLT market value rule in FA 2003 Sch 4 para 7 relies on the market value definition for CGT purposes in TCGA 1992 s 272. The UT followed the (agreed) expert evidence on the freehold valuation and found that leaseholds had no value after considering questions relating to goodwill and market rental values.
InBalgarska natsionalna televizia (Case C-21/20) (25 March 2021) the advocate general opined that for VAT purposes the activities of a public television broadcaster consisting in the supply of television media services in so...
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In Z Denning and others v HMRC [2021] UKUT 76 (LC) (8 April 2021) the Upper Tribunal (Lands Chamber) decided on a valuation of two care homes as a preliminary issue in a first-tier tax tribunal appeal against SDLT discovery assessments and amendments to a self-assessment tax return. The SDLT market value rule in FA 2003 Sch 4 para 7 relies on the market value definition for CGT purposes in TCGA 1992 s 272. The UT followed the (agreed) expert evidence on the freehold valuation and found that leaseholds had no value after considering questions relating to goodwill and market rental values.
InBalgarska natsionalna televizia (Case C-21/20) (25 March 2021) the advocate general opined that for VAT purposes the activities of a public television broadcaster consisting in the supply of television media services in so...
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