15th April 2020

 

Dear Member

 

RANK AND DONE BROS

 

The Upper Tier Tribunal today published its findings in the above VAT case often referred to as the ‘Linneweber cases‘

 

HMRC lost its appeal. The decision can be found here:

https://assets.publishing.service.gov.uk/media/5e96f52286650c2dc5f133d6/Rank_and_Done_Brothers_v_HMRC.pdf

I have not had a chance to digest the ruling nor the implications but will advise in due course. 

 

Kind regards

John