The Commissioners for HM Revenue and Customs and Noel Payne, Christopher Garbett and Coca-Cola European Partners Great Britain Limited: [2019] UKUT 0090 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Richards on 22 March 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 March 2019
Category:
Tax
Release date:
22 March 2019

Read the full decision in The Commissioners for HM Revenue and Customs and Noel Payne, Christopher Garbett and Coca-Cola European Partners Great Britain Limited: [2019] UKUT 0090 (TCC).

INCOME TAX – whether vehicles are “goods vehicles” – decision of FTT upheld.

Published 22 March 2019