Fairway Lakes Limited v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 25 July 2016.
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Value added tax 鈥� construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it 鈥� 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 鈥� held, upholding the decision of the First-tier Tribunal, that it did 鈥� appeal dismissed
Updates to this page
Published 16 February 2017