The Commissioners for HM Revenue and Customs v GMAC UK PLC (formerly General Motors Acceptance Corporation (UK) PLC) and British Telecommunications PLC: [2012] UKUT 278 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Warren and Judge Hellier on 3 August 2012.
Read the full decision in .
VAT Bad debt relief 鈥� Insolvency Condition, Property Condition 鈥� whether valid under EU law 鈥� No; whether repayment claim resulted in a windfall contrary to EU law 鈥� need for reference 鈥� Yes; Time limit for making claims 鈥� whether time-barred as a result of overriding provisions of EU law.
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Published 1 December 2016