Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0189 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Brannan on 25 April 2016.

Read the full decision in Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0189 (TCC).

VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994.

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