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):  UKUT 0004 (TCC).
Directions following preliminary ruling from Court of Justice – review of earlier decision in light
of subsequent Court of Appeal authority.
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