Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 16 March 2011.
Read the full decision in The Commissioners for HM Revenue and Customs v GMAC UK Limited:  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.
Release date: 16 March 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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