References: [2015] UKUT 405 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – exemption – sports services – partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent – abuse of law – jurisdiction of Upper Tribunal in abuse of law appeals – burden of proof in abuse of law cases – whether arrangements an abuse of law – yes – appeal dismissed PROCEDURE – application for permission to rely on new ground of appeal not argued in FTT – application refused COSTS – Sheldon practice – whether case fell within exceptions to practice – whether HMRC entitled to add to list of exceptions – whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs – appeal dismissed
Last Update: 16-Oct-15 Ref: 553190
