Alan Bates Barrister Monckton Chambers discusses the application of Halifax to Nissan Motor Manufacturing which concerned a VAT scheme of selling goods to final consumers while those goods were still at sea
The dividing line between legitimate VAT avoidance and 'abuse of law' remains a hot topic following the ECJ's judgment in Halifax plc.1 An interesting illustration of the approach which the VAT Tribunal will take in applying the Halifax judgment has recently been provided by Nissan Motor Manufacturing.2 In that case the Tribunal (chaired by Mr Colin Bishopp) considered whether an audacious scheme to reduce VAT liability by selling cars to final purchasers while those cars were still on the high seas was ineffective on the basis of Halifax.
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Alan Bates Barrister Monckton Chambers discusses the application of Halifax to Nissan Motor Manufacturing which concerned a VAT scheme of selling goods to final consumers while those goods were still at sea
The dividing line between legitimate VAT avoidance and 'abuse of law' remains a hot topic following the ECJ's judgment in Halifax plc.1 An interesting illustration of the approach which the VAT Tribunal will take in applying the Halifax judgment has recently been provided by Nissan Motor Manufacturing.2 In that case the Tribunal (chaired by Mr Colin Bishopp) considered whether an audacious scheme to reduce VAT liability by selling cars to final purchasers while those cars were still on the high seas was ineffective on the basis of Halifax.
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