The Commissioners for HM Revenue and Customs and Ford Motor Company Limited v Brunel Motor Company Limited (in administrative receivership): [2013] UKUT 006 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 19 March 2013.

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

• Category: Tax
• Release date: 19 March 2013

Read the full decision in (1) The Commissioners for HM Revenue and Customs (2) Ford Motor Company Limited v Brunel Motor Company Limited (in administrative receivership): [2013] UKUT 006 (TCC).

Value Added Tax – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First-tier Tribunal – Whether material error of law in determination of that question by the FTT – No – Appeal dismissed.

Published 1 December 2016