[2010] UKUT B25 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Warren J and Judge Theodore Wallace.

Decision released 22 Decmber 2010.

Value added tax – Land and property – Holiday home – Associated companies supplying land and building services – Nature of supplies – Whether single supply of completed holiday homes – Whether separate supplies of land and construction services – Whether abusive practice – Proper comparator – Taxpayer’s appeal allowed – HMRC's cross-appeal dismissed.

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