Enterprise Inns Plc and Unique Pub Properties Ltd v The Commissioners for HM Revenue and Customs: [2012]UKUT 240(TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 July 2012.

Read the full decision n Enterprise Inns Plc and Unique Pub Properties Ltd v The Commissioners for HM Revenue and Customs.

VALUE ADDED TAX – option to tax – whether rent payable in respect of tenancies of public houses attributable in part to residential parts of the premises.

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