Decisions

• Name: Goldman Sachs v HM Revenue & Customs (104 kb)
  
  
• Name: Compound Interest Project v HM Revenue & Customs (242 kb)
  Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.
  
  
• Name: Steven Lunn v HM Revenue & Customs (142 kb)
  ZERO–RATING – alterations to listed building – new building in the curtilage of listed building – planning permission that it "shall only be used for purposes either incidental or ancillary to the residential use" of the main listed building – whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) – no – appeal allowed