The Commissioners for HM Revenue and Customs and Noel Payne, Christopher Garbett and Coca-Cola European Partners Great Britain Limited: [2019] UKUT 0090 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Richards on 22 March 2019.
Read the full decision in
.INCOME TAX – whether vehicles are “goods vehicles” – decision of FTT upheld.