Landlinx Estates Ltd v Revenue and Customs (VAT – Exempt Supplies : Land): FTTTx 13 May 2020

VALUE ADDED TAX – release of an option to acquire land – whether an exempt or taxable supply – Group 1 Schedule 9 Value Added Tax Act 1994 – Articles 14 and 135 (1) VAT Directive 2006

[2020] UKFTT 220 (TC)
Bailii
England and Wales

VAT

Updated: 22 January 2022; Ref: scu.651602