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) >> Revenue And Customs v General Motors (Uk) Ltd [2015] UKUT 605 (TCC) (17 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/605.html
Cite as: [2016] STC 985, [2015] UKUT 605 (TCC), [2015] BVC 536

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Revenue And Customs v General Motors (Uk) Ltd [2015] UKUT 605 (TCC) (17 November 2015)

VAT - supply of cars – value of supply – whether entitled to use purchase price of identical imported cars – computation of cost price – reliance on schedules of calculations produced during hearing

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