Massey and another trading as Hilden Park Partnership v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer partnership and its successor against the decision by the First-tier Tribunal (Tax Chamber) to treat the arrangements entered into by the taxpayer and two other companies as being abusive within the meaning of that concept in European Union law and therefore upholding the decision by the Revenue and Customs Commissioners to redefine those arrangements. The tribunal decided that, applying the relevant authorities, the transactions at issue were abusive and accordingly upheld the Revenue's redefinition.

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