Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman 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:  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.
Release date: 2 February 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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