Grimsby College Enterprises Ltd [2010] UKUT 141 (TCC) (7 May 2010)
This is an appeal against part of the decision of Mr Colin Bishopp sitting as a judge of the First Tier Tribunal (Tax) released on 15th July 2009, in proceedings by way of two conjoined appeals against the disallowance of the recovery of input tax paid by Grimsby College Enterprises Limited ("the Company") in connection with the construction and equipping of a new engineering centre