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) >> Capernwray Missionary Fellowship of Torchbearers v Revenue and Customs [2015] UKUT 368 (TCC) (27 June 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/368.html
Cite as: [2015] UKUT 368 (TCC), [2016] STC 172, [2015] STI 2400, [2015] BVC 523

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Capernwray Missionary Fellowship of Torchbearers v Revenue and Customs [2015] UKUT 368 (TCC) (27 June 2015)

VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer

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