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 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.

Published 1 December 2016