Mercedes-Benz Financial Services UK Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0200 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 02 May 2014.
Read the full decision in
VAT 鈥� SUPPLY 鈥� whether a particular type of motor vehicle finance agreement, called 鈥淎gility鈥�, was a supply of goods or services.