Ladson Preston Ltd and Another v R & C Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 17 November 2022 |
| Neutral Citation | [2022] UKUT 301 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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Newsand Ltd
...for HMRC, points to the similarities of this case with that of the decision of the Upper Tribunal in Ladson Preston Ltd v R & C Commrs[2022] BTC 534 (“Ladson Preston”). [24] The key points in the Upper Tribunal's decision on which HMRC relies are: The proper construction of paragraphs 2(2) ......
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THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v MR TAHER SUTERWALLA (1) MRS ZAHRA SUTERWALLA (2)[2024] UKUT 00188 (TCC)
...namely that the FTT erred: (1) in [57] of the Decision, when it declined to apply the UT’s decision in Ladson Preston Ltd v HMRC [2022] UKUT 301 (TCC) (‘Ladson Preston’) in determining whether the relevant land consisted entirely of residential (2) in [58] of the Decision, in treating the g......