The Commissioners for HM Revenue and Customs v Earlsferry Thistle Golf Club: [2014] UKUT 0250 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 2 June 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Earlsferry Thistle Golf Club: [2014] UKUT 0250 (TCC).

VAT – jurisdiction of Tribunal – appeal by recipient of supply against refusal by HMRC to repay VAT erroneously charged on exempt supply – VATA 1994, section 80 – exercise of Community law right to obtain repayment directly from HMRC – whether Tribunal erred in refusing application to strike out – Appeal allowed.

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