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Target Group Ltd v Commissioners for HM Revenue and Customs

Judgment The Times Law Reports CCH British VAT Cases Weekly Law Reports Cited authorities 12 Cited in 3 Precedent Map Related
Vincent
JurisdictionEngland & Wales
JudgeLord Hamblen,Lord Reed,Lord Lloyd-Jones,Lord Sales,Lady Rose
Judgment Date11 October 2023
Neutral Citation[2023] UKSC 35
CourtSupreme Court
Year2023
Categories
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2 cases
  • Silverdoor Ltd v R & C Commissioners [2024] UKUT 147 (TCC);
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 23 May 2024
    ...Principal Argument on the Exemption Issue) was withdrawn following the decision of the Supreme Court in Target Group Ltd v R & C Commrs[2023] BVC 39. The grounds on which SilverDoor now maintains its appeal are as follows: The Tribunal failed to ask the relevant question, which was not whet......
  • SILVERDOOR LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00147 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...the Principal Argument on the Exemption Issue) was withdrawn following the decision of the Supreme Court in Target Group Ltd v HMRC, [2023] UKSC 35. The grounds on which SilverDoor now maintains its appeal are as (1) The Tribunal failed to ask the relevant question, which was not whether Si......

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