Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs: [2014] UKUT 0396 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Doherty on 8 September 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
8 September 2014

Read the full decision in Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs: [2014] UKUT 0396 (TCC).

VAT – Fleming claims - Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43.

Published 1 December 2016