Fairway Lakes Limited v The Commissioners for HM Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 25 July 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2017
Category:
Tax
Release date:
25 July 2016

Read the full decision in .

Value added tax 鈥� construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it 鈥� whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed 鈥� held, upholding the decision of the First-tier Tribunal, that it did 鈥� appeal dismissed

Updates to this page

Published 16 February 2017