The Rank Group PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0100 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Sinfield on 1 April 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 April 2019
Category:
Tax
Release date:
1 April 2019

Read the full decision in The Rank Group PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0100 (TCC).

VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – “set-off” provisions under s81(3) and s81(3A).

Published 1 April 2019