First Tier Tribunal: Tax Chamber
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Gillan and another (t/a Gracehill Golf Course) v Commissioners for HM Revenue & Customs
VAT – Exemption – Supply of interest in land – Golf club having use of golf course under licence agreement with appellants – Whether appellants making standard-rated supply of services…
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Civilscent Ltd v Commissioners for HM Revenue & Customs
VAT – Zero-rating – Lettings of car-parking spaces – Development of apartments let on long leases – Leases of on-site car-parking spaces subsequently granted to some tenants on payment of…