The Trustees of the Lyndon David Hollinshead SIPP and Others v Revenue and Customs: FTTTx 6 May 2009

FTTTx VAT – EXEMPT SUPPLY – Appellants granted a lease to various connected companies – Appellants contended that they provided facilities to the companies which was a standard rated supply – Appellants’ analysis flawed – their supply was a grant of legal interest of possession in a property which was exempt from VAT – Appeal dismissed

Citations:

[2009] UKFTT 92 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373666