United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Earlsferry Thistle Golf Club [2014] UKUT 250 (TCC) (2 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/250.html
Cite as: [2014] UKUT 250 (TCC)

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Revenue And Customs v Earlsferry Thistle Golf Club [2014] UKUT 250 (TCC) (2 June 2014)

VAT – jurisdiction of Tribunal – appeal by recipient of supply against refusal by HMRC to repay VAT erroneously charged on exempt supply – VATA 1994, section 80 – exercise of Community law right to obtain repayment directly from HMRC – whether Tribunal erred in refusing application to strike out – Appeal allowed.

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