The Commissioners for HM Revenue and Customs v General Motors (UK) Limited: [2015] UKUT 0605 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Sinfield on 17 November 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
17 November 2015

Read the full decision in The Commissioners for HM Revenue and Customs v General Motors (UK) Limited: [2015] UKUT 0605 (TCC).

VAT - supply of cars – value of supply – whether entitled to use purchase price of identical imported cars – computation of cost price – reliance on schedules of calculations produced during hearing.

Updates to this page

Published 1 December 2016