Gala 1 Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0564 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Carr and Judge Hellier on 3 January 2017.

Read the full decision in Gala 1 Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0564 (TCC).

VAT: Group treatment s 43 VATA –Taylor Clark and HMRC and BMW v MGRover applied – whether exceptional circumstances, held not proved, application to argue that claim made on behalf of representative member dismissed.

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