Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC) (15 June 2018)

ď»ż Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC) (15 June 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC) (15 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06539.html
Cite as: [2018] UKFTT 309 (TC)

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Decision Number:	TC 06539
Appellant:	David Moulsdale t/a Moulsdale Properties
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Anne SCOTT
Date Of Decision:	15/06/2018
Main Category:	VAT - EXEMPT SUPPLIES
Main Subcategory:	Banking
Notes:	VAT - option to tax under Part 1 Schedule 10 VATA - whether disapplication provisions in paragraphs 12 to 17 applied on basis that land was exempt land - circularity of statutory provisions - anti-avoidance and genuine transactions - whether there was the necessary -śintention-ť or -śexpectation-ť in respect of -śrelevant transferee-ť - no- appeal dismissed

PDF Copy: [2018] UKFTT 309 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06539.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC) (15 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06539.html Cite as: [2018] UKFTT 309 (TC)