Maritsan Developments Ltd v Revenue and Customs: FTTTx 23 Apr 2012

VAT; joint venture; written agreement; whether written agreement truly reflected arrangements between individuals and companies they controlled; acquisition and sale of development land; supply of services; identification of supplier; nature of services; whether activities of joint venturers constituted supply of services; contribution to capital of joint venture; consideration; nature of consideration; whether distribution of one half share of net profits amounted to consideration for supply of services; no; appeal allowed.

[2012] UKFTT 283 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.462699