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 on 2 February 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 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.

Published 1 December 2016