The Commissioners for HM Revenue and Customs v Earlsferry Thistle Golf Club: [2014] UKUT 0250 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 2 June 2014.
Read the full decision in .
VAT 鈥� jurisdiction of Tribunal 鈥� appeal by recipient of supply against refusal by HMRC to repay VAT erroneously charged on exempt supply 鈥� VATA 1994, section 80 鈥� exercise of Community law right to obtain repayment directly from HMRC 鈥� whether Tribunal erred in refusing application to strike out 鈥� Appeal allowed.
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Published 1 December 2016