United Kingdom Landlinx Estates Ltd v Revenue & Customs (FTT): release of an option to acquire land – whether an exempt or taxable supply 08 June 2020132 views1 min read Source: bailii.org Exemption Real Estate/Immovable Property Nguyen (FTT): VAT registration (threshold exceeded?) CCA Distribution Ltd (FTT): whether appellant’s transactions connected to fraud – yes – whether appellant knew or should have known of connection – yes to both