Enterprises Inns Plc and Unique Pub Properties Ltd v HM Revenue and Customs FTC/31/2011: UTTC 6 Jul 2012

VALUE ADDED TAX – option to tax – whether rent payable in respect of tenancies of public houses attributable in part to residential parts of the premises

[2012] UKUT 240 (TCC)
Bailii
England and Wales

VAT

Updated: 26 January 2022; Ref: scu.466678