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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 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