The Commissioners for HM Revenue and Customs v London Clubs Management Limited: [2010] UKUT 365 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 5 October 2010.

Read the full decision in The Commissioners for HM Revenue and Customs v London Clubs Management Limited: [2010] UKUT 365 (TCC).

VALUE ADDED TAX – residual input tax – partial exemption - whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special – no – appeal dismissed.

Published 1 December 2016