The Commissioners for HM Revenue and Customs v General Motors (UK) Limited: [2015] UKUT 0605 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Sinfield on 17 November 2015.
Read the full decision in .
VAT - supply of cars – value of supply – whether entitled to use purchase price of identical imported cars – computation of cost price – reliance on schedules of calculations produced during hearing.
Published 1 December 2016