Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: [2012] UKUT 111 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Powell on 29 March 2012.
Read the full decision in .
VALUE ADDED TAX 鈥� option to tax land 鈥� whether option survived partnership changes 鈥� whether one partnership or two 鈥� First-tier Tribunal apparently decided only one 鈥� whether tribunal鈥檚 findings of fact supported by evidence 鈥� unclear 鈥� appeal remitted to First-tier Tribunal for re-hearing.
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Published 1 December 2016