The Commissioners for HM Revenue and Customs v Diana Bryce trading as The Barn: [2010] UKUT 26 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth on 24 January 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v Diana Bryce trading as The Barn: [2010] UKUT 26 (TCC).

VAT - Single or multiple supplies - test where no single principal supply - land exemption - supply of hall with play equipment for children s parties.

Published 1 December 2016