Mercedes-Benz Financial Services v HMRC [2014]


  • Mercedes-Benz Financial Services dealt in finance leases, where cars were ‘rented’ for a period of time, before being returned


  • Were the leases taxable as goods?


  • No


  • Customers were unable to retain buy real xanax online their cars upon the expiry of the finance leases, meaning that they were not goods
  • Mercedes therefore did not have to pay an extra £160 million in tax
RELATED CASE  Bentley v Craven (1853)

Posted in Commercial Law Revision Notes.

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