Revenue and Customs Commissioners v GMAC (UK) Plc

Core Citations

REPORTED OPINION OF in

• [2017] STC 1247
• [2016] BVC 39

REFERRED in

• British Telecommunications Plc v Revenue and Customs Commissioners
• FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs
• Iveco Ltd v The Commissioners for HM Revenue and Customs

[See more]

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs

CONSIDERED in

• Iveco Ltd v The Commissioners for HM Revenue and Customs

This document cites

• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Revenue and Customs Commissioners v Iveco Ltd
• Finance Act 1990
• Insolvency Act 1986



See all quotations

• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1972
• Finance Act 1978
• Value Added Tax Act 1983
• Finance Act 1997
• Finance Act 1985
• Insolvency Act 1985
• Value Added Tax Regulations 1995
• R (on the application of Lumsdon and Others) v Legal Services Board
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Di Lenardo Adriano Srl (C-37/02) and Dilexport Srl (C-38/02) v Ministero del Commercio con l'Estero.
• Commission of the European Communities v Kingdom of Belgium.
• Riccardo Nencini v European Parliament.
• H. Jippes, Afdeling Groningen van de Nederlandse Vereniging tot Bescherming van Dieren and Afdeling Assen en omstreken van de Nederlandse Vereniging tot Bescherming van Dieren v Minister van Landbouw, Natuurbeheer en Visserij.
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• Robert Pfleger and Others.
• Viamex Agrar Handels GmbH (C-37/06) and Zuchtvieh-Kontor GmbH (ZVK) (C-58/06) v Hauptzollamt Hamburg-Jonas.
• Ze Fu Fleischhandel GmbH (C-201/10) and Vion Trading GmbH (C-202/10) v Hauptzollamt Hamburg-Jonas.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.
• Grundig Italiana SpA v Ministero delle Finanze.
• Minister Finansów v Kraft Foods Polska SA.
• Plantanol GmbH & Co. KG v Hauptzollamt Darmstadt.
• PIGI — Pavleta Dimova ET v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Alstom Power Hydro v Valsts ieņēmumu dienests.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.