Astral Construction Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2015] UKUT 21 (TCC) |
| Date | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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14 cases
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The Commissioners for Her Majesty's Revenue and Customs v Astral Construction Limited
...[2015] UKUT 0021 (TCC) Appeal number: FTC/122/2013 VALUE ADDED TAX - zero rating - construction of nursing home on site of and incorporating redundant church building - whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 - yes - whether enlargement of or ......
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Eynsham Cricket Club v The Commissioners for HM Revenue and Customs
...a party may be permitted to raise a new point on appeal in the Upper Tribunal were set out in Astral Construction Limited v HMRC [2015] UKUT 21 (TCC) at [27] to [33]. In setting out the principles, the Upper Tribunal relied primarily on previous authorities in the courts and it is therefore......
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Revenue and Customs Commissioners v Higgins
...whether to permit a new argument to be raised on appeal were considered by the Upper Tribunal in R & C Commrs v Astral Construction Ltd [2015] BVC 505. We have considered the principles outlined in that case. However, the alternative argument raises a very short issue and it is notable that......
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The Commissioners for HM Revenue and Customs v Desmond Higgins
...argument to be raised on appeal were considered by the Upper Tribunal in Astral Construction v Commissioners for Revenue & Customs [2015] UKUT 0021 (TCC). We have considered the principles outlined in that case. However, the alternative raises a very short issue and it is notable that the s......
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