Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 22 October 2012.
Read the full decision in The Commissioners for HM Revenue and Customs and GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc) and British Telecommunications Plc.
Release date: 22 October 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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