United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Pendragon [2012] UKUT 90 (TCC) (15 March 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/90.html
Cite as: [2012] UKUT 90 (TCC)

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HMRC v Pendragon [2012] UKUT 90 (TCC) (15 March 2012)

"VALUE ADDED TAX – margin scheme for second–hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal allowed "

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