Upper Tribunal (Tax)
-
Commissioners for HM Revenue and Customs v Bryce (t/a The Barn)
VAT – Supply – Business involving provision of facilities for children’s parties in large barn – First Tier Tribunal characterising transaction as involving two principal supplies of use of barn…
-
Atkinson and another (as executors of Atkinson) v Commissioners of HM Revenue & Customs
Inheritance tax – Agricultural property – Tax relief – Deceased partner owning farm let to family farming partnership – Deceased living in bungalow on farm until move to care home…