The Commissioners for HM Revenue and Customs v GMAC UK Plc: [2011] UKUT 112 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 16 March 2011.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 16 March 2011

Read the full decision in The Commissioners for HM Revenue and Customs v GMAC UK Limited: [2011] UKUT 112 (TCC).

DECISION and REASONS on Application of the Appellants to refer questions to the Court of Justice of the European Union for preliminary ruling.

Published 1 December 2016