Lower Mill Estate Ltd v Revenue and Customs Commissioners.  BVC 1,554
 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.