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.

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

Published 1 December 2016