The Commissioners for HM Revenue and Customs v Elbrook (Cash & Carry) Limited: [2017] UKUT 0181 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Smith and Judge Berner on 10 May 2017.
Read the full decision in .
VAT – hardship application – s 84, Value Added Tax Act 1994 – whether the FTT wrongly treated as irrelevant (i) the availability of the appellant’s extant borrowing facilities, or (ii) the ability to borrow on its non-business investments – whether the FTT failed to take account of other relevant factors
Published 10 May 2017