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) >> HM Revenue & Customs & Ford Motor Co Ltd v Brunnel Motor Co Ltd [2013] UKUT 6 (TCC) (19 March 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/6.html
Cite as: [2013] UKUT 6 (TCC)

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HM Revenue & Customs & Ford Motor Co Ltd v Brunnel Motor Co Ltd [2013] UKUT 6 (TCC) (19 March 2013)

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

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