Enterprise Inns Plc and Unique Pub Properties Ltd v The Commissioners for HM Revenue and Customs: [2012]UKUT 240(TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 July 2012.
Read the full decision n .
VALUE ADDED TAX 鈥� option to tax 鈥� whether rent payable in respect of tenancies of public houses attributable in part to residential parts of the premises.
Updates to this page
Published 1 December 2016