Lower Mill Estate v HMRC: UTTC 22 Dec 2010

UTTC Value Added Tax – Land and Property – Holiday home – Associated companies supplying land and building services – Nature of supplies – Whether separate supplies of land and construction services – Yes – Whether abusive practice – Halifax [2005] STC 919 considered – Single supply of completed holiday homes – No – Proper Comparator – Appeal allowed.

Citations:

[2010] UKUT B25 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 August 2022; Ref: scu.428184