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.

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.

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