Principal private residence relief – whether the Appellant was living at the property – appeal dismissed
...
Appeal regarding aggregate of many small cash gifts falling outside the Group A CAT threshold, s2, s4, s5, s69 CATCA 2003
...
Appeal regarding the application of the artists’ exemption s195 TCA 1997
...
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
...
Appeal regarding liability to income tax following withdrawal of the Single Person Child Carer Credit where recipient was cohabitating s462B TCA 1997
...
Appeal regarding the application of the artists’ exemption s195 TCA 1997
...
Appeal regarding application of the Help to Buy scheme where the Loan to Value ratio in respect of a claim is below 70%, s477C TCA 1997
...
Appeal regarding the application of the artists’ exemption s195 TCA 1997
...
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992 (as amended)
...
Appeal regarding interpretation of VAT rules for fruit and yoghurt smoothies as being liable to the standard rate of VAT, rather than the zero rate of VAT, Sch 2 VATCA 2010; Article 10 VAT Directive
...