The Lower Mill Estate Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 463 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Wallace on 22 December 2010.

Read the full decision in The Lower Mill Estate Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 463 (TCC).

Value Added Tax Land and Property Holiday home Associated companies supplying land and building services - Nature of supplies Whether separate supplies of land and construction services Yes Whether abusive practice - Halifax [2005] STC 919 considered Single supply of completed holiday homes - No - Proper Comparator Appeal allowed.

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