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 Judges Bishopp and Judge Powell on 29 March 2012.

Read the full decision in Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: 2012 UKUT/111 TCC.

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.

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