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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GOLF HOLIDAYS WORLDWIDE LIMITED v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 701 (TC) (03 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08893.html
Cite as: [2023] UKFTT 701 (TC)
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| Decision Number: | TC 08893 |
| Appellant: | GOLF HOLIDAYS WORLDWIDE LIMITED |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne Fairpo |
| Date Of Decision: | 03/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - Travel Operators Margin Scheme - use of direct effect by appellant - whether error within the meaning of Regulation 35 - no - whether State imposition of direct effect in rejecting error claim - no - whether breach of fiscal neutrality - no - appeal dismissed |