Benridge Care Homes Ltd v HMRC
| Jurisdiction | UK Non-devolved |
| Judge | JUDGE MALCOLM GAMMIE CBE QC |
| Judgment Date | 26 April 2012 |
| Neutral Citation | [2012] UKUT 132 (TCC) |
| Respondent | THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS |
| Appellant | Nigel Gibbon (Solicitor) instructed by Andrew Needham, VAT Specialists Ltd for the |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/14/2011 |
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