Capernwray Missionary Fellowship of Torchbearers v The Commissioners for HM Revenue and Customs: [2015]UKUT 0368 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 27 June 2015.

Read the full decision in Capernwray Missionary Fellowship of Torchbearers v The Commissioners for HM Revenue and Customs: [2015]UKUT 0368 (TCC).

VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer.

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