The Commissioners for HM Revenue and Customs and GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc): [2015] UKUT 0004 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 5 January 2015.

Read the full decision in The Commissioners for HM Revenue and Customs and GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc): [2015] UKUT 0004 (TCC).

Directions following preliminary ruling from Court of Justice – review of earlier decision in light of subsequent Court of Appeal authority.

Published 1 December 2016