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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Elbrook (Cash & Carry) Limited (VAT – hardship application) [2017] UKUT 181 (TCC) (10 May 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/181.html
Cite as: [2017] UKUT 181 (TCC)
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Revenue and Customs v Elbrook (Cash & Carry) Limited (VAT – hardship application) [2017] UKUT 181 (TCC) (10 May 2017)
VAT – hardship application – s 84, Value Added Tax Act 1994 – whether the FTT wrongly treated as irrelevant (i) the availability of the appellant’s extant borrowing facilities, or (ii) the ability to borrow on its non-business investments – whether the FTT failed to take account of other relevant factors
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