The Commissioners for HM Revenue and Customs and Ford Motor Company Limited v Brunel Motor Company Limited (in administrative receivership): [2013] UKUT 006 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 19 March 2013.

Read the full decision in (1) The Commissioners for HM Revenue and Customs (2) Ford Motor Company Limited v Brunel Motor Company Limited (in administrative receivership): [2013] UKUT 006 (TCC).

Value Added Tax – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First-tier Tribunal – Whether material error of law in determination of that question by the FTT – No – Appeal dismissed.

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