Moulsdale t/a Moulsdale Properties v Revenue and Customs (VAT) [2019] UKUT 72 (TCC) (12 March 2020)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Moulsdale t/a Moulsdale Properties v Revenue and Customs (VAT) [2019] UKUT 72 (TCC) (12 March 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/72.html
Cite as: [2020] BVC 527, [2020] STI 848, [2019] UKUT 72 (TCC), [2020] STC 796

[New search] [Printable PDF version] [Help]

David Moulsdale t/a Moulsdale Properties v Revenue and Customs: [2019] UKUT 72 (TCC) (12 March 2020)

VAT - option to tax under Part 1 Schedule 10 VATA - whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land - circularity of statutory provisions - anti-avoidance - "intention" or "expectation" of "relevant transferee" - appeal dismissed

12 March 2020

A HTML version of this file is not available click here or view below the pdf version : [2019] UKUT 72 (TCC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/72.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Moulsdale t/a Moulsdale Properties v Revenue and Customs (VAT) [2019] UKUT 72 (TCC) (12 March 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/72.html Cite as: [2020] BVC 527, [2020] STI 848, [2019] UKUT 72 (TCC), [2020] STC 796