United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Diana Bryce - The Barn [2010] UKUT 26 (TCC) (24 January 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/26.html
Cite as: [2010] UKUT 26 (TCC), [2011] STC 903, [2011] BVC 1589, [2011] STI 376

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HMRC v Diana Bryce - The Barn [2010] UKUT 26 (TCC) (24 January 2011)

VAT – Single or multiple supplies – test where no single principal supply – land exemption – supply of hall with play equipment for children s parties.