Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: [2012] UKUT 111 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Powell on 29 March 2012.
Read the full decision in .
VALUE ADDED TAX — option to tax land — whether option survived partnership changes — whether one partnership or two — First-tier Tribunal apparently decided only one — whether tribunal’s findings of fact supported by evidence — unclear — appeal remitted to First-tier Tribunal for re-hearing.
Published 1 December 2016