The Earlsferry Thistle Golf Club v Revenue and Customs: FTTTx 14 Mar 2013

FTTTx VAT – Strike-out Application – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Section 80 VATA 1994 – recourse for a refund of VAT – Council Directive 2006/112/EC Act 132(1) – sport and physical education – non profit making organisations – Refused and claims stood over awaiting ECJ decision.

Citations:

[2013] UKFTT 187 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472399