Ludbrook Manor Partnership v The Commissioners for HM Revenue and Customs: [2017] UKUT 0326 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 10 August 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
10 August 2017
Category:
Tax
Release date:
10 August 2017

Read the full decision in Ludbrook Manor Partnership v The Commissioners for HM Revenue and Customs: [2017] UKUT 0326 (TCC).

VALUE ADDED TAX — input tax — whether supply made — no — input tax credit not available — appeal dismissed.

Published 10 August 2017