Gala 1 Ltd v Revenue & Customs [2016] UKUT 564 (TCC) (3 January 2017)

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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) >> Gala 1 Ltd v Revenue & Customs [2016] UKUT 564 (TCC) (3 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/564.html
Cite as: [2017] BVC 501, [2017] STC 437, [2016] UKUT 564 (TCC)

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VAT: Group treatment s 43 VATA –Taylor Clark and HMRC and BMW v MGRover applied – whether exceptional circumstances, held not proved, application to argue that claim made on behalf of representative member dismissed.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/564.html

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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) >> Gala 1 Ltd v Revenue & Customs [2016] UKUT 564 (TCC) (3 January 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/564.html Cite as: [2017] BVC 501, [2017] STC 437, [2016] UKUT 564 (TCC)