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.

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

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Published 1 December 2016