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CRC v TGH (Commercial), Upper Tribunal (Tax and Chancery Chamber), 21 March 2017
Withdrawal of case by taxpayer
TGH is a wholly owned subsidiary of a charity The Great Hospital which provides affordable accommodation for older people in need. It built a workshop garage and store at the same time and on the same site as Holme Terrace a building used for a relevant residential purpose. All the buildings were used together.
The First-tier Tribunal agreed with the taxpayer that the work associated with their construction was zero rated under VATA 1994 Sch 8 group 5. HMRC appealed. TGH withdrew from the proceedings after its application for a protective cost order was rejected. The First-tier Tribunal ruled that the effect of the withdrawal of TGH was to end the dispute and allow HMRC’s appeal.
The Upper Tribunal agreed that the substantive proceedings had been brought to an end. This was regardless of the importance of the issue to...
