Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs
Jurisdiction | UK Non-devolved |
Judge | Lord Doherty |
Neutral Citation | [2014] UKUT 0396 (TCC) |
Court | Upper Tribunal (Tax and Chancery Chamber) |
Date | 08 September 2014 |
Subject Matter | Tax,8 September 2014 |
Published date | 01 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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