The Commissioners for HM Revenue and Customs v London Clubs Management Limited: [2010] UKUT 365 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 5 October 2010.

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VALUE ADDED TAX 鈥� residual input tax 鈥� partial exemption - whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special 鈥� no 鈥� appeal dismissed.

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Published 1 December 2016