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) >> Moulsdale t/a Moulsdale Properties v Revenue and Customs (VAT) [2019] UKUT 72 (TCC) (12 March 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/72.html
Cite as: [2020] STC 796, [2019] UKUT 72 (TCC), [2020] STI 848, [2020] BVC 527

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David Moulsdale t/a Moulsdale Properties v Revenue and Customs: [2019] UKUT 72 (TCC) (12 March 2020)

VAT - option to tax under Part 1 Schedule 10 VATA - whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land - circularity of statutory provisions - anti-avoidance - "intention" or "expectation" of "relevant transferee" - appeal dismissed

12 March 2020

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