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.

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.

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