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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC) (15 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06539.html
Cite as: [2018] UKFTT 309 (TC)
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| Decision Number: | TC 06539 |
| Appellant: | David Moulsdale t/a Moulsdale Properties |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 15/06/2018 |
| Main Category: | VAT - EXEMPT SUPPLIES |
| Main Subcategory: | Banking |
| Notes: | VAT - option to tax under Part 1 Schedule 10 VATA - whether disapplication provisions in paragraphs 12 to 17 applied on basis that land was exempt land - circularity of statutory provisions - anti-avoidance and genuine transactions - whether there was the necessary -intention- or -expectation- in respect of -relevant transferee- - no- appeal dismissed |