*Volkswagen Financial Services (UK) Ltd v Revenue and Customs Commissioners

Hire-purchase – Motor vehicle. The Court of Appeal, Civil Division, ruled on challenges brought by the Revenue and Customs Commissioners to a partial exemption special method for the valuation of the proportion of residual input tax attributable to hire-purchase transactions in the purchase of Volkswagen cars. The court held that the First-tier Tribunal (Tax Chamber) had not erred in its findings and that the Revenue's appeal would be dismissed.

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