“…Directive were required to be implemented. The predecessor directive included no equivalent to Article 11C(1) (see Grattan v Revenue and Customs Commissioners (Case C-310/11) [2013] STC 502 at [35]-[36]).…”
“…Mr Firth sought support for his contentions in two decisions of the CJEU, Case C-310/11 Grattan plc v HMRC [2013] STC 502 and Case C-495/12 HMRC v Bridport and West Dorset Golf Club Ltd [2014] STC 663. The Bridport case, on which Mr Firth particul…”