Capernwray Missionary Fellowship of Torchbearers v The Commissioners for HM Revenue and Customs: [2015]UKUT 0368 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 27 June 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 27 June 2015

Read the full decision in Capernwray Missionary Fellowship of Torchbearers v The Commissioners for HM Revenue and Customs: [2015]UKUT 0368 (TCC).

VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer.

Published 1 December 2016