Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014

Core Citations

CITES

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Re BBC
• Hm Secretary of State for Business Enterprise and Regulatory Reform Petitioner

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• Revenue and Customs Comrs v Rank Group Plc
• Taylor Clark Leisure Plc v Revenue and Customs Comrs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

REPORTED OPINION OF in

• [2016] STC 2492
• [13/05/2015] TLR 1
• [2016] BVC 27

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• 2016 Scot (D) 15/7
• [2016] GWD 22-418
• 2016 SCLR 38
• [2016] SC 843
• 2016 SLT 873

CONSIDERED in

• Lloyds Banking Group Plc v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• Taylor Clark Leisure Plc v Revenue and Customs Commissioners

REVERSED in

• Taylor Clark Leisure Plc v Revenue and Customs Commissioners

This document cites

• Re BBC
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Revenue and Customs Comrs v Rank Group Plc
• Taylor Clark Leisure Plc v Revenue and Customs Comrs
• Standard Chartered Plc and Anor; Lloyds Banking Group Plc and Anor



See all quotations

• Gala Leisure Ltd
• Hm Secretary of State for Business Enterprise and Regulatory Reform Petitioner
• Finance Act 2008
• Value Added Tax Act 1994
• Law Reform (Miscellaneous Provisions) (Scotland) Act 1990
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• NCC Construction Danmark A/S v Skatteministeriet.
• Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Skandia America Corp. (USA), filial Sverige v Skatteverket.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Taylor Clark Leisure Plc And The Commissioners For Her Majesty's Revenue And Customs Against A Decision Of And Refusal Of Leave To Appeal By The Upper Tribunal (tax And Chancery Chamber)