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Decision Number:	TC 06368
Appellant:	Clark Hill Limited
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Ashley GREENBANK
Date Of Decision:	06/03/2018
Main Category:	VAT - OTHER
Main Subcategory:	Vat - other
Notes:	VALUE ADDED TAX – purchase of land in respect of which option to tax exercised – transfer of a business as a going concern – article 5 Value Added Tax (Special Provisions) Order 1995 - notification of option to tax by purchaser after payment of deposit – meaning of “relevant date” in article 5(3) Value Added Tax (Special Provisions) Order 1995 – section 6(4) Value Added Tax Act 1994
Decision(s) to Download:	TC06368.pdf