Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: [2012] UKUT 111 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Powell on 29 March 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 29 March 2012

Read the full decision in Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: 2012 UKUT/111 TCC.

VALUE ADDED TAX — option to tax land — whether option survived partnership changes — whether one partnership or two — First-tier Tribunal apparently decided only one — whether tribunal’s findings of fact supported by evidence — unclear — appeal remitted to First-tier Tribunal for re-hearing.

Published 1 December 2016