The Queen (on application of ELS Group Limited) v The Commissioners for HM Revenue and Customs: [2015] UKUT 0048 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman DBE on 2 February 2015.

Read the full decision in The Queen (on application of ELS Group Limited) v The Commissioners for HM Revenue and Customs: [2015] UKUT 0048 (TCC).

VAT- Judicial review- Construction of Business Brief 10/04- Did the claimant comply with BB10/04, alternatively, should BB10/04 be applied retrospectively- No on both counts- Permission to bring Judicial Review proceedings refused.

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