Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 02 May 2014.
Read the full decision in Mercedes-Benz Financial Services UK Ltd v The Commissioners for HM Revenue and Customs
VAT – SUPPLY – whether a particular type of motor vehicle finance
agreement, called “Agility”, was a supply of goods or services.
Release date: 2 May 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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