BMW AG & Anor v Revenue and Customs Commissioners.  BVC 818
 EWCA Civ 1028.
Court of Appeal (Civil Division).
Judgment delivered 29 August 2008.
Value added tax – Repayment trader – Monthly returns – Revenue and Customs’ power to align VAT periods between associated businesses – Taxpayer purchasing cars from associated manufacturing company – Customs directing taxpayer to make quarterly rather than monthly returns – High Court quashing Customs’ decision – Judge’s order stayed pending appeal – Whether taxpayer entitled to lifting of stay.