The Commissioners for HM Revenue and Customs v Pendragon Plc and others: [2012] UKUT 90 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Bishopp on 15 March 2012.
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VALUE ADDED TAX 鈥� margin scheme for second-hand goods 鈥� arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme 鈥� whether abusive 鈥� yes 鈥� appeal allowed.
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Published 1 December 2016