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: [2012] UKUT 279 (TCC) PLC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 3 August 2012.

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

• Category: Tax
• Release date: 3 August 2012

Read the full decision in 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: [2012] UKUT 279 (TCC) PLC).

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.

Published 1 December 2016