Darren & Lynne Hills and The Commissioners for Her Majesty's Revenue & Customs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 25 April 2016 |
| Neutral Citation | [2016] UKUT 0189 (TCC) |
| Appellant | Rebecca Murray, counsel, instructed by The VAT Consultancy, for the |
| Respondent | HER MAJESTY’S REVENUE AND CUSTOMS |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | UT/2014/0056 |
[2016] UKUT 0189 (TCC)
Reference: UT/2014/0055
UT/2014/0056
VALUE ADDED TAX – option to tax- whether supply of land taxable at standard
rate because option to tax validly exercised – whether prior permission from HMRC
required for late election – whether HMRC can validly dispense with this
requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10
Value Added Tax Act 1994
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
DARREN HILLS and LYNNE HILLS Appellants
- and –
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS Respondents
TRIBUNAL:
JUDGE GREG SINFIELD
JUDGE GUY BRANNAN
Sitting in public at the Royal Courts of Justice, London on 8 and 9 February
2016
Rebecca Murray, counsel, instructed by The VAT Consultancy, for the
Appellants
Hui Ling McCarthy, counsel, instructed by the General Counsel and Solicitor to
HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2016
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