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GMAC UK Plc v HMRC

Cited in 2 Precedent Map Related
Vincent
JurisdictionUK Non-devolved
Neutral Citation[2010] UKFTT 202 (TC)
Date2010
Year2010
CourtFirst Tier Tribunal (Tax Chamber)
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2 cases
  • Gmac UK Plc
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 6 May 2010
    ...TC 00504. [2010] UKFTT 202 (TC). Theodore Wallace (Chairman); Miss S C O'Neill.GMAC UK plc Roderick Cordara QC and Jessica Wells, instructed by KPMG LLP, for the Appellant Paul Lasok QC and Ian Hutton, instructed by the Solicitor for the Revenue and Customs, for the Respondents The followin......
  • R & C Commissioners v GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 22 October 2012
    ...There were two matters before the Upper Tribunal. One was an appeal by HMRC against the decision of the First-tier Tribunal (Tax) ([2010] UKFTT 202 (TC); [2010] TC 00504) allowing GMAC's appeal against HMRC's refusal of VAT bad debt relief. The other was the determination of three prelimina......

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