David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 12 March 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 12 March 2020

• Category: Tax
• Release date: 12 March 2020

Read the full decision in David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC).

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.

Published 12 March 2020