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GMAC UK PLC v Revenue & Customs

[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] UKHL 2; [2008] 1 All ER 1061; [2008] 1 WLR 195; [2008] All ER (D) 151; [2008] BTC 5096; [2008] BVC 221	House of Lords	United Kingdom	23 Jan 2008	BAILII
[2000] 1 WLR 126	[2000] 1 WLR 126		United Kingdom	circa 2000	LexisNexis / Westlaw
ICI v Colmer	[1997] 1 WLR 2055		United Kingdom	circa 1997	LexisNexis / Westlaw
Customs and Excise Comrs (Case C-4/94)	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw
[1991] Ecr i-4269	[1991] ECR I-4269		Europe	circa 1991
ICI v Colmer	[1991] WLR 2035		United Kingdom	circa 1991	LexisNexis / Westlaw
[1985] Ecr 2355	[1985] ECR 2355		Europe	circa 1985

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