Leeds City Council v Revenue and Customs Commissioners

JurisdictionUK Non-devolved
Judgment Date03 December 2013
Neutral Citation[2013] UKUT 596 (TCC)
Date03 December 2013
CourtUpper Tribunal (Tax and Chancery Chamber)

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2 cases
  • Leeds City Council v Revenue and Customs Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 December 2015
    ...the claim was made before 1 April 2009. 2 The Upper Tribunal upheld HMRC's position in a closely reasoned decision which can be found at [2013] UKUT 596 (TCC), [2014] STC 789. With the permission of Kitchin LJ, Leeds 3 As is well-known, VAT has a European origin. As the time of the events ......
  • Leeds City Council v Revenue and Customs Comrs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date