HMRC v TGH (Commercial)

In HMRC v TGH (Commercial) [2017] UKUT 116 (21 March 2017) the UT found that the effect of the taxpayer’s withdrawal from the proceedings once HMRC had appealed the FTT’s decision was that HMRC’s original decision against the taxpayer was restored.

TGH is a wholly-owned subsidiary of a charity The Great Hospital which was established in 1249 to provide relief for the poor and needy of the City of Norwich. The charity provides affordable accommodation to the elderly in need.

A workshop garage and store had been constructed at the same time and on the same site as Holme Terrace a building used for a relevant residential purpose and were used together with Holme Terrace as well as providing facilities for other buildings constructed at an earlier time. The question before the FTT was whether certain works associated with their construction...