Chappell v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2014] UKUT 344 (TCC) |
| Date | 2014 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another
...[2011] STC 1057, Mayes v HMRC [2011] STC 1269, Astall v HMRC [2010] STC 137, Drummond v HMRC [2009] STC 2206, and Chappell v HMRC [2014] UKUT 0344 (TCC). Having considered those cases, I do not feel it necessary to make further reference to them. As Ms Nathan observed, the relevant principl......
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Champions Fun Learning Centre (a charity)
...which did not say so in quite such clear terms, something which caused much misunderstanding in the case of Chappell v R & C Commrs [2014] BTC 523 at both Upper Tribunal and Court of Appeal level. Where the donation is not paid out of profits or gains (ie income) of the donor, an assessment......
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Andrew Chappell v The Commissioners for HM Revenue and Customs
...OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) Mr Justice Simon and Judge Greg Sinfield [2014] UKUT 0344 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Before: THE CHANCELLOR OF THE HIGH COURT Lord Justice Patten and Lord Justice Sales Case N......
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Andrew Chappell v The Commissioners for HM Revenue and Customs
...[2014] UKUT 0344 (TCC) Appeal number FTC/48/2013 INCOME TAX – tax avoidance scheme – whether there was transfer of overseas securities and payment of manufactured overseas dividend when relevant statutory provisions construed purposively and transactions viewed realistically - no – whether ......