Mercedes-Benz Financial Services UK Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0200 (TCC)

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.

Published 1 December 2016