Revenue and Customs Commissioners v Elbrook (Cash & Carry) Ltd  BVC 514
 UKUT 0181 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Marcus Smith, Judge Roger Berner
Decision released 10 May 2017
Value added tax – Hardship application – Value Added Tax Act 1994 (‘VATA 1994’), s. 84 – Whether the FTT wrongly treated as irrelevant (i) the availability of the appellantʼs extant borrowing facilities, or (ii) the ability to borrow on its non-business investments – Whether the FTT failed to take account of other relevant factors – Appeal dismissed.