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...for electric vehicles at public charge points are subject to tax...

CHARGE MY STREET LIMITED

...parks, petrol stations and on-street parking, not to a...

...by the appellant, as a charge point operator (“ ...private individuals purchasing electricity to charge their EVs are taxed at...

...a commercial case is, in my view, to place little...

...in England “it is still my absolute intention to return permanently... ...Massachusetts at the end of my working life, which is...

“In my judgment, the true test...

...his Canadian citizenship is, in my opinion, one of the...

...liable to the scheme sanction charge

...office is Linen Loft, Adelaide Street, Belfast, Northern Ireland,...

...is not counteracted by a charge on income and gains of...

The unauthorised payments charge and the unauthorised payments surcharge

...43(2) provides that the charge applies “however the acquisition...

...sense (i.e. off street and protected parking for vehicles...

...public square, crescent, circus, street, or other public place,... ...city or borough, shall take charge of the same, putting... ...as aforesaid to undertake the charge of such garden or ornamental... ...boards, who shall thenceforth take charge of and maintain the same... ...as an open place or street in such manner as shall...

...a [dwelling]”. In my view the focus of Para...

...purchased another house in Burnsall Street, Chelsea for £9,750... ...the property in Chelsea “Burnsall Street” both before and after...

...on the basis that Burnsall Street had been their principal private... ...that the sale of Burnsall Street was subject to capital gains...

...redevelopment and sale of Burnsall Street was not an adventure in... ...we also found that Burnsall Street was the Eyres’ PPR...

...on the sale of Burnsall Street, on the basis that...

...The charges (including the annual charge) represented consideration for the...

...excluding the benefit from a charge to inheritance tax) which...

...We reserve the right to charge for additional services on a... ...aborted there may be a charge to the account where work...

Do you pay commission to my Financial Adviser?

...taper relief. A member’s charge could be reduced or eliminated...

...would suffer only a CGT charge on the option price and...

...manner which attracted a CGT charge, on the price paid... ...rather than an income tax charge (as would apply to...

...to a deposit agreement and charge. Under this agreement, it... ...and (c) SPR would charge the account in favour of...

The reverse charge enquiry to HMRC in July... ...on the subject of ‘Reverse Charge VAT’, on the face... ...made is that ‘the Reverse Charge request was made on an...

...in the meeting. It is my belief that the meeting was...

...to the extent that the charge to VAT is evidenced and...

...other documentary evidence of the charge to VAT as the Commissioners...

Most high street opticians recommend an end of...

...optometrist or CLO. Most high street opticians have two options available...

...in his work in high street opticians, he had seen... ...no legal obligation on high street opticians to verify prescriptions and...

...to those sold by high street opticians. Users can match... ...the name of the high street brand lens they are using...

...to change his mind. In my judgment, the true test...

...same purpose, he must in my judgment have a singular and...

“In my judgment this test by its...

...because it directs me in my present state of mind to...