David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 12 March 2020.
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VAT 鈥� option to tax under Part 1 Schedule 10 VATA 鈥� whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land 鈥� circularity of statutory provisions 鈥� anti-avoidance 鈥� 鈥渋ntention鈥� or 鈥渆xpectation鈥� of 鈥渞elevant transferee鈥� 鈥� appeal dismissed.
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Published 12 March 2020