Moulsdale T/A Moulsdale Properties v Revenue and Customs: UTTC 12 Mar 2020

VAT – option to tax under Part 1 Schedule 10 VATA – whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land – circularity of statutory provisions – anti-avoidance – ‘intention’ or ‘expectation’ of ‘relevant transferee’ – appeal dismissed

Citations:

[2019] UKUT 72 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650136