Gala 1 Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0564 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Carr and Judge Hellier on 3 January 2017.
Read the full decision in .
VAT: Group treatment s 43 VATA 鈥揟aylor Clark and HMRC and BMW v MGRover applied 鈥� whether exceptional circumstances, held not proved, application to argue that claim made on behalf of representative member dismissed.
Updates to this page
Published 14 February 2017