Revenue and Customs Commissioners & Anor v Brunel Motor Co Ltd (in administrative receivership).  BVC 1,623
 UKUT 6 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Decision released 19 March 2013.
VAT – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First-tier Tribunal (FTT) – Whether material error of law in determination of that question by the FTT – Appeal dismissed.
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