Leeds City Council v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2014] UKUT 350 (TCC) |
| Date | 2014 |
| Year | 2014 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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107 cases
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Romasave (Property Services) Ltd v Revenue and Customs Commissioners
...& Stone (Developments) Ltd v R & C Commrs VAT[2014] BVC 504 and, more recently, post-Denton, in Leeds City Council v R & C Commrs VAT[2014] BVC 531 and R & C Commrs v BPP Holdings Ltd VAT[2014] BVC 544.[89] It is not necessary for us to describe the history of this debate. The outcome, in o......
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British Telecommunications Plc
...They: drew an analogy with Birmingham Hippodrome Theatre Trust Ltd v R & C Commrs [2014] BVC 27 and the Leeds City Council v R & C Commrs [2014] BVC 531 case, each of which proceeded on the footing that s 80 was applicable to overpayments flowing from failure to implement a directive correc......
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BPP Holdings Ltd v Revenue and Customs Commissioners
...Ltd v HMRC [2014] UKUT 197 (TCC), [2014] STC 973 and the second is the decision of Judge Bishopp in Leeds City Council v HMRC [2014] UKUT 350 (TCC) where he declined to follow Judge Sinfield's approach. The Leeds decision was promulgated after Judge Mosedale's determination in this case and......
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IMPACT CONTRACTING SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00215 (TCC)
...decision of this Tribunal as a court of coordinate jurisdiction unless we were satisfied that it was wrong: Leeds City Council v HMRC [2014] UKUT 0350 (TCC) at [12]. Decisions of the FTT are, of course, not binding on this 97. So, as a matter of precedent none of the domestic decisions whic......
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