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) >> ELS Group Ltd v Revenue And Customs [2015] UKUT 48 (TCC) (3 February 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/48.html
Cite as: [2015] STC 1386, [2015] BVC 508, [2015] UKUT 48 (TCC)

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ELS Group Ltd v Revenue And Customs [2015] UKUT 48 (TCC) (3 February 2015)

VAT- Judicial review- Construction of Business Brief 10/04- Did the claimant comply with BB10/04, alternatively, should BB10/04 be applied retrospectively- No on both counts- Permission to bring Judicial Review proceedings refused

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