UTTC Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed
[2016] UKUT 340 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570406