ELS Group Ltd, Regina (on The Application of) v HM Revenue and Customs: CA 5 Jul 2016

Appeal from a decision of the Upper Tribunal (Tax and Chancery Chamber) refusing the appellant permission to apply for judicial review of the decision of HMRC not to allow an ELS Group company (Education Lecturing Services) to take advantage of an extra-statutory concession relating to VAT on supplies of services by employment bureaux.

Patten, Floyd LJJ, Baker J
[2016] EWCA Civ 663
England and Wales


Updated: 19 January 2022; Ref: scu.566667