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
Release date: 6 July 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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