David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 12 March 2020.
Read the full decision in .
VAT – option to tax under Part 1 Schedule 10 VATA – whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land – circularity of statutory provisions – anti-avoidance – “intention” or “expectation” of “relevant transferee” – appeal dismissed.
Published 12 March 2020