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 The Commissioners for HM Revenue and Customs v General Motors (UK) Limited: [2015] 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.

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