Fairway Lakes Limited v The Commissioners for HM Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 25 July 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 February 2017

• Category: Tax
• Release date: 25 July 2016

Read the full decision in Fairway Lakes Limited v The Commissioners for HM Revenue and Customs.

Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed

Published 16 February 2017