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) >> Countrywide Estate Agents FS Ltd v HMRC [2011]UKUT 470 (TCC) (1 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/470.html
Cite as: [2011]UKUT 470 (TCC)

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Countrywide Estate Agents FS Ltd v HMRC [2011]UKUT 470 (TCC) (1 December 2011)

Upfront payment for exclusive supply arrangement – whether capital or income receipt – the Upper Tribunal’s role on an appeal

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