The Commissioners for HM Revenue and Customs v GMAC UK PLC (formerly General Motors Acceptance Corporation (UK) PLC and British Telecommunications v The Commissioners for HM Revenue and Customs:  UKUT 279 (TCC) PLC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 3 August 2012.
VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid
under EU law – No; whether repayment claim resulted in a windfall contrary to EU
law – need for reference – Yes; Time limit for making claims – whether time-barred
as a result of overriding provisions of EU law.