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) >> Wrag Barn Golf and Country Club v HMRC [2012] UKUT 111 (TCC) (29 March 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/111.html
Cite as: [2012] UKUT 111 (TCC)

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Wrag Barn Golf and Country Club v HMRC [2012] UKUT 111 (TCC) (29 March 2012)

"VALUE ADDED TAX — option to tax land — whether option survived partnership changes — whether one partnership or two — First-tier Tribunal apparently decided only one — whether tribunal’s findings of fact supported by evidence — unclear — appeal remitted to First-tier Tribunal for re-hearing"

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