Hills and Another v Revenue and Customs: UTTC 25 Apr 2016

UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994. Appeal against the decision: [2014] UKFTT 646 (TC)

Citations:

[2016] UKUT 189 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 August 2022; Ref: scu.567344