The Rank Group PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0100 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Sinfield on 1 April 2019.
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VALUE ADDED TAX 鈥� s80 of the Value Added Tax Act 1994 鈥� whether appellant made a valid claim under s80(1B) 鈥� the nature of set-off between input and output tax 鈥� 鈥渟et-off鈥� provisions under s81(3) and s81(3A).
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Published 1 April 2019