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) >> Hills & Anor v Revenue And Customs [2016] UKUT 189 (TCC) (25 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/189.html
Cite as: [2016] UKUT 189 (TCC)

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Hills & Anor v Revenue And Customs [2016] UKUT 189 (TCC) (25 April 2016)

VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994. Appeal against the decision: [2014] UKFTT 646 (TC)

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