VAT: Breaking new ground

Elizabeth Small and Anthony Goodmaker discuss a recent ruling on whether TOGC rules can apply to the grant of a long lease There may be many situations where, under the new guidance, there could have been a TOGC but instead, because the property had been opted for VAT purposes, there was a standard rated supply …
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Cases Referenced

  • Robinson Family Ltd v HMRC [2012] UKFTT 360 (TC) TC02046