[2014] UKUT 0200 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

[The appeal against this decision is reported at [2015] BVC 49.]

Mr Justice Nugee.

Decision released 02 May 2014.

Value added tax – Supply – Whether a motor vehicle finance agreement, called ‘Agility’, was a supply of goods or services – Directive 2006/112 (the Principal VAT Directive), art. 14(2)(b) – Appeal allowed.

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