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 .
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
Published 16 February 2017