The Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Healthcare and Others: [2015] UKUT 0038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 28 January 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Healthcare and Others: [2015] UKUT 0038 (TCC).

VAT – Art 5, VAT (Special Provisions) Order 1995 - sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT.

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