[2013] UKUT 6 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Henderson J.

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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