Fairway Lakes Limited v The Commissioners for HM Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 25 July 2016.

Read the full decision in Fairway Lakes Limited v The Commissioners for HM Revenue and Customs.

Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed

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