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:  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
14 February 2017
Release date: 3 January 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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