Moulsdale (t/a Moulsdale Properties) v Revenue & Customs (VAT - EXEMPT SUPPLIES : Banking) [2018] UKFTT 309 (TC)
Notes: VAT - option to tax under Part 1 Schedule 10 VATA - whether disapplication provisions in paragraphs 12 to 17 applied on basis that land was exempt land - circularity of statutory provisions - anti-avoidance and genuine transactions - whether there was the necessary -intention- or -expectation- in respect of -relevant transferee- - no- appeal dismissed
Cited in 1 later judgment