Julian Massey and Beryl Massey, T/A Hilden Park Partnership and Hilden Park LLP v The Commissioners for HM Revenue and Customs: [2015] UKUT 0405 TCC

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose DBE and Judge Sinfield on 28 July 2015.

Read the full decision in Julian Massey and Beryl Massey T/A Hilden Park Partnership and Hilden Park LLP v The Commissioners for HM Revenue and Customs: [2015] UKUT 0405 TCC.

VALUE ADDED TAX - exemption - sports services - partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent - abuse of law - jurisdiction of Upper Tribunal in abuse of law appeals - burden of proof in abuse of law cases - whether arrangements an abuse of law - yes - appeal dismissed PROCEDURE - application for permission to rely on new ground of appeal not argued in FTT - application refused COSTS - Sheldon practice - whether case fell within exceptions to practice - whether HMRC entitled to add to list of exceptions - whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs - appeal dismissed.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.