GOLF HOLIDAYS WORLDWIDE LIMITED v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 701 (TC) (03 August 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GOLF HOLIDAYS WORLDWIDE LIMITED v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 701 (TC) (03 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08893.html
Cite as: [2023] UKFTT 701 (TC)

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Decision Number:	TC 08893
Appellant:	GOLF HOLIDAYS WORLDWIDE LIMITED
Respondent:	His Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Anne Fairpo
Date Of Decision:	03/08/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - Travel Operators Margin Scheme - use of direct effect by appellant - whether error within the meaning of Regulation 35 - no - whether State imposition of direct effect in rejecting error claim - no - whether breach of fiscal neutrality - no - appeal dismissed

PDF Copy: [2023] UKFTT 701 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08893.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GOLF HOLIDAYS WORLDWIDE LIMITED v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 701 (TC) (03 August 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08893.html Cite as: [2023] UKFTT 701 (TC)