“…(“BT CA”). Following a reference to the CJEU in the GMAC proceedings, an appeal in that case was heard later, in 2016: GMAC v Revenue and Customs Commissioners [2016] EWCA Civ 1015, [2017] STC 1247 (“GMAC CA”).…”
“…Mr Beal also relied upon a decision of the Court of Appeal in The Commissioners for Her Majesty’s Revenue and Customs v GMAC (UK) PLC [2016] EWCA Civ 1015. This was an appeal by HMRC from a decision of the UT, which raised issues concerning VAT bad debt relief to which the UT had held that GMAC was entitled. One …”