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) >> Enterprises Inns Plc & Unique Pub Properties Ltd v HMRC FTC/31/2011 [2012] UKUT 240 (TCC) (6 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/240.html
Cite as: [2012] UKUT 240 (TCC)

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Enterprises Inns Plc & Unique Pub Properties Ltd v HMRC FTC/31/2011 [2012] UKUT 240 (TCC) (6 July 2012)

"VALUE ADDED TAX – option to tax – whether rent payable in respect of tenancies of public houses attributable in part to residential parts of the premises"

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