Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Sinfield on 17 November 2015.
Read the full decision in The Commissioners for HM Revenue and Customs v General Motors (UK) Limited:  UKUT 0605 (TCC).
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.
Release date: 17 November 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.