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David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs

Judgment Cited authorities 12 Cited in Precedent Map Related
Vincent
JurisdictionUK Non-devolved
JudgeLord Ericht,Judge Dean
Neutral Citation[2019] UKUT 0072 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,12 March 2020
Date12 March 2020
Published date12 March 2020
1
[2019] UKUT 0072 (TCC)
Appeal number: UT/2018/0139
VAT – option to tax under Part 1 Schedule 10 VATA – whether disapplication
provisions in paragraphs 12 to 17 applied on the basis that land was exempt land –
circularity of statutory provisions – anti-avoidance – “intention” or “expectation”
of “relevant transferee” – appeal dismissed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
ON APPEAL FROM THE
FIRST-TIER TRIBUNAL (TAX CHAMBER)
DAVID MOULSDALE
t/a MOULSDALE PROPERTIES Appellant
v
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: LORD ERICHT
JUDGE DEAN
Sitting in public at George House, 126 George Street, Edinburgh on 30 October 2019
Philip Simpson QC, for the Appellant (David Moulsdale t/a Moulsdale Properties)
Mr David Thomson QC and Ms Elisabeth Roxburgh, Advocate, instructed by the
Office of the Advocate General for Scotland, for the Respondent (HMRC)
© CROWN COPYRIGHT 2020

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