Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeLord Doherty
Neutral Citation[2014] UKUT 0396 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Date08 September 2014
Subject MatterTax,8 September 2014
Published date01 December 2016
© CROWN COPYRIGHT 2014
[2014] UKUT 0396 (TCC)
Upper Tribunal
(Tax and Chancery Chamber) Appeal Number: FTC/34/2013
Heard at The Tribunal Centre George House Edinburgh Determination Promulgated
On 1 – 3 April 2014 08 September 2014
…………………………………
Before
LORD DOHERTY
(Sitting as a Judge of the Upper Tribunal)
Between
TAYLOR CLARK LEISURE PLC Appellants
and
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Philippa Whipple QC and Philip Simpson, Advocate instructed by
KPMG Manchester
For the Respondent: Andrew Young QC, instructed by the Office of the Advocate General for
Scotland
DETERMINATION AND REASONS
VAT – Fleming claims - Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement:
whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43.
DECISION

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