The Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Healthcare and Others: [2015] UKUT 0038 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 28 January 2015.
Read the full decision in .
VAT 鈥� Art 5, VAT (Special Provisions) Order 1995 - sale of freehold property with an agreement for a tenancy 鈥� tenant introduced by purchaser 鈥� whether transfer of a going concern 鈥� whether assessment within the period set by s73(6)(b) VATA 1995 鈥� approach on appeal to record of evidence before the FTT.
Updates to this page
Published 1 December 2016