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Partnership?

 
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Development consultancy
 
Mr Rodgers is director of the appellant. He is a planning and development consultant. In 2002 he identified a site which he considered would be suitable for residential development. He approached the owners who agreed to allow him to pursue development. The site was not in an area in which residential development was at that time permitted but Mr Rodgers worked hard to try to persuade the authorities to change that recommendation and eventually planning permission was granted for residential development and the land subsequently sold.
 
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