Revenue and Customs Commissioners v GMAC (UK) plc  BVC 39
 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.