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) >> Fairway Lakes Limited v Revenue And Customs [2016] UKUT 340 (TCC) (25 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/340.html
Cite as: [2016] UKUT 340 (TCC)

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Fairway Lakes Limited v Revenue And Customs [2016] UKUT 340 (TCC) (25 July 2016)

Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed

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