CCA Distribution Ltd (in administration) v Revenue and Customs Commissioners

Value added tax – Input tax. The appellant company's appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber) (the UT) to allow an appeal by the respondent Revenue and Customs Commissioners was dismissed. The Court of Appeal, Civil Division, held that the order of the UT, setting aside the decision of the First-tier Tribunal and remitting the case to be determined by a differently constituted tribunal, would stand.

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