Massey & Anor (t/a Hilden Park Partnership) v v Revenue And Customs [2015] UKUT 405 (TCC) (28 July 2015)
VALUE ADDED TAX - exemption - sports services - partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent - abuse of law - jurisdiction of Upper Tribunal in abuse of law appeals - burden of proof in abuse of law cases - whether arrangements an abuse of law - yes - appeal dismissed PROCEDURE - application for permission to rely on new ground of appeal not argued in FTT - application refused COSTS - Sheldon practice - whether case fell within exceptions to practice - whether HMRC entitled to add to list of exceptions - whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs - appeal dismissed
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