Enterprises Inns Plc & Unique Pub Properties Ltd v HMRC FTC/31/2011

JurisdictionUK Non-devolved
JudgeMR JUSTICE NEWEY
Judgment Date21 May 2012
Neutral Citation[2012]UKUT 240(TCC)
RespondentREVENUE AND CUSTOMS
AppellantUNIQUE PUB PROPERTIES LIMITED
CourtUpper Tribunal (Tax and Chancery Chamber)
Appeal NumberFTC/31/2011
[2012]UKUT 240(TCC)
Appeal number FTC/31/2011
VALUE ADDED TAX – option to tax – whether rent payable in respect of
tenancies of public houses attributable in part to residential parts of the
premises
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
ENTERPRISE INNS PLC &
UNIQUE PUB PROPERTIES LIMITED Appellants
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: MR JUSTICE NEWEY
Sitting in public in London on 21 May 2012
Andrew Hitchmough and Jonathan Bremner, instructed by Ernst & Young LLP, for
the Appellants
Raymond Hill, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Respondents
© CROWN COPYRIGHT 2012

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