General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 16 December 1986 |
| Date | 16 December 1986 |
| Court | Court of Appeal (Civil Division) |
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5 cases
- Ashworth v Mainland Car Deliveries Ltd
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Britax International GmbH v Commissioners of Inland Revenue
...which s.35(2) referred was a commercial not a legal concept. It relied on MacNiven v Westmoreland [2001] 2 WLR 377; General Motors Acceptance Corporation v IRC [1987] STC 122 and GM Shepherd Ltd v North West Securities Ltd [1991] SLT 499. The suggested distinction was that the legal concept......
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Micro Fusion 2004-1 LLP v Her Majesty's Revenue & Customs, SPC 00695
...course of the trade? This was the approach taken by the Court of Appeal in the case General Motors Acceptance Corporation Ltd v IRC [1987] STC 122, which was concerned with language similar to that in s 100(2)(a) ICTA where it was held that cars sold by an intermediate finance company were ......
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HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
...rights – objectively viewed. I agree with HMRC that an objective approach is the right approach here (cf. General Motors Acceptance Corporation Ltd v IRC [1987] STC 122). 118 The third issue: submissions and disposition 11975. The provisions of sections 60 and following of the 2005 Act are ......
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