Hills and another v Revenue and Customs Commissioners

Value added tax – Appeal. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appellants' appeal against a finding of the First Tier Tribunal that the sale of the freehold interest in the property to them by the trustee had been chargeable to VAT at the standard rate. The interpretation of para 30 of Sch 10 to the Value Added Tax Act 1994 that the appellants put forward was a strained construction, and the issue would be decided in favour of the defendant Revenue and Customs Commissioners.

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