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) >> Taylor Clark Leisure Plc v Revenue And Customs [2014] UKUT 396 (TCC) (08 September 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/396.html
Cite as: [2014] STI 2977, [2015] STC 223, [2014] UKUT 396 (TCC), [2014] BVC 536

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Taylor Clark Leisure Plc v Revenue And Customs [2014] UKUT 396 (TCC) (08 September 2014)

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.

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