Grand Entertainments Company (A Firm) v Revenue and Customs Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 03 May 2016 |
Neutral Citation | [2016] UKUT 209 (TCC) |
Date | 03 May 2016 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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1 cases
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Longcliffe Golf Club v The Commissioners For Her Majesty's Revenue & Customs, TC 06549
...the CJEU in BLP Group plc v Commissioners of Customs and 11 Excise [1995] ECR I-1001 and Grand Entertainments Company (A Firm) v HMRC [2016] UKUT 209 (TCC) – see below. 65. The Tribunal has considered the question of what is apparent on the face of the written material on behalf of the Appe......