[2016] EWCA Civ 1015

Court of Appeal (Civil Division)

Lady Justice Arden DBE, Lord Justice Floyd, and Mrs Justice Theis DBE

Judgment delivered 25 October 2016

Value added tax – Bad debt relief – Cars sold on hire-purchase and subsequently repossessed – Whether Finance Act 1997 (‘FA 1997’), s. 39(5) barred GMACʼs claim for being out of time in respect of supplies made before 1 April 1989 – Whether EU law-based claim required to be exercised within a reasonable time – Whether the property and insolvency conditions consistent with EU law.

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