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:  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.
Don’t include personal or financial information like your National Insurance number or credit card details.