Leeds City Council v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 03 December 2013 |
| Neutral Citation | [2013] UKUT 596 (TCC) |
| Date | 03 December 2013 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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Leeds City Council v Revenue and Customs Commissioners
...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