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GMAC UK PLC v Revenue & Customs   flag 

[2010] UKFTT 202
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
6th May, 2010

Legislation Cited

Legislation Name Provision
Finance Act 1978 s12
Finance Act 1985 s22, s39
Finance Act 1990 s11, s36, s38, s83
Finance Act 1997 s22, s39, s83, s90
Act 1987

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] EWHC 714 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
[2000] 1 WLR 126 [2000] 1 WLR 126 United Kingdom circa 2000 LexisNexis / Westlaw flag 20
ICI v Colmer [1997] 1 WLR 2055 United Kingdom circa 1997 LexisNexis / Westlaw flag 1
BLP [1996] 1 WLR 174 United Kingdom circa 1996 LexisNexis / Westlaw flag 38
[1991] Ecr i-4269 [1991] ECR I-4269 Europe circa 1991 flag 39
ICI v Colmer [1991] WLR 2035 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
[1985] Ecr 2355 [1985] ECR 2355 Europe circa 1985 flag 3

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