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.

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