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 The Commissioners for HM Revenue and Customs v Elbrook (Cash & Carry) Limited: [2017] UKUT 0181 (TCC).

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