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Abuse is Dead! Long Live Avoidance!

Robert Killington, Technical Secretary, VAT Practitioners Group, responds to Chris Tailby's article on Halifax

 
Robert Killington Technical Secretary VAT Practitioners Group responds to Chris Tailby's article on Halifax
 
Much of the content of this article was formulated in February 2006 before Chris Tailby's article 'Halifax — a basis for optimism?'. The VPG thought that article gave a very one-sided view of the issues involved and missed the points that the ECJ appear to have made quite pointedly concerning a business's right to manage its affairs so that it can minimise its tax burden.
 
February 2006 was a busy month in VAT circles. The release of four European Court of Justice (ECJ) decisions in one week and the release of a Court of Appeal decision a week earlier...

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