Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs: [2014] UKUT 0396 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Doherty on 8 September 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
8 September 2014

Read the full decision in .

VAT 鈥� Fleming claims - Preliminary Issues 鈥� Time-bar: construction of VATA 1994, s. 80 鈥� Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43.

Updates to this page

Published 1 December 2016