Polo Farm Sports Club v Revenue and Customs (VAT – Whether Payment Was Consideration for The Grant of A Lease): FTTTx 4 Oct 2021

Whether payment was consideration for the grant of a lease – yes – whether agreement for lease, lease, counterpart lease and counterpart underlease fall to be treated as single transaction – Mydibel and Balhousie Holdings considered – yes – appeal dismissed

[2021] UKFTT 360 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.669773