365 HMRC v London Clubs Management Limited [2010] UKUT 365 (TCC) (5 October 2010)


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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) >> HMRC v London Clubs Management Limited [2010] UKUT 365 (TCC) (5 October 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/365.html
Cite as: [2010] BVC 1563, [2010] STI 2921, [2010] STC 2789, [2010] UKUT 365 (TCC)

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HMRC v London Clubs Management Limited [2010] UKUT 365 (TCC) (5 October 2010)

VALUE ADDED TAX – residual input tax – partial exemption – whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special – no – appeal dismissed


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/365.html