Countrywide Estate Agents FS Limited v The Commissioners for HM Revenue and Customs: [2011]UKUT 470 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 1 December 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
1 December 2011

Read the full decision in Countrywide Estate Agents FS Limited v The Commissioners for HM Revenue and Customs: [2011]UKUT 470 (TCC).

Upfront payment for exclusive supply arrangement – whether capital or income receipt – the Upper Tribunal’s role on an appeal.

Published 1 December 2016