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) >> Revenue And Customs v Royal College Of Pediatrics And Child Health & Anor [2015] UKUT 38 (TCC) (28 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/38.html
Cite as: [2015] BVC 507, [2015] UKUT 38 (TCC), [2015] STC 1243

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Revenue And Customs v Royal College Of Pediatrics And Child Health & Anor [2015] UKUT 38 (TCC) (28 January 2015)

VAT – Art 5, VAT (Special Provisions) Order 1995 - sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT

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