HMRC v GMAC UK Plc BT Plc v HMRC [2012] UKUT 279 (TCC) (03 August 2012)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v GMAC UK Plc BT Plc v HMRC [2012] UKUT 279 (TCC) (03 August 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/279.html
Cite as: [2012] UKUT 279 (TCC)

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"VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time-barred as a result of overriding provisions of EU law."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/279.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v GMAC UK Plc BT Plc v HMRC [2012] UKUT 279 (TCC) (03 August 2012) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/279.html Cite as: [2012] UKUT 279 (TCC)