Fairway Lakes Limited v The Commissioners for Majesty's Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Judge Greg Sinfield |
| Judgment Date | 25 July 2016 |
| Neutral Citation | [2016] UKUT 0340 (TCC) |
| Respondent | MAJESTY’S REVENUE AND CUSTOMS |
| Appellant | FAIRWAY LAKES LIMITED |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | UT/2016/0019 |
[2016] UKUT 0340 (TCC)
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER Appeal No: UT/2016/0019
BETWEEN:
FAIRWAY LAKES LIMITED Appellant
- and –
THE COMMISSIONERS FOR HER
MAJESTY’S REVENUE AND CUSTOMS Respondents
Tribunal: Judge Greg Sinfield
Judge John Walters QC
Sitting in public in London on 3 June 2016
Michael Collins, instructed by IVC (VAT Consultants) LLP, for the Appellant
Brendan McGurk, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Respondents
© CROWN COPYRIGHT 2016
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