Chris Tailby Director of HMRC's Anti-Avoidance Group considers the Court of Appeal's decision in WHA Ltd & another v HMRC
The Court of Appeal issued its judgment in the case of WHA Ltd and another v HMRC on 17 July. The case has been eagerly awaited by the tax profession as it is the first in which a higher court in the United Kingdom has considered the applicability of the 'abuse concept' outlined by the ECJ in the Halifax judgment.
Abuse — Setting The Scene
The European Court gave its decision in Halifax Case C–255/02 on 21 February 2006. Since then the VAT and Duties Tribunal has considered the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Chris Tailby Director of HMRC's Anti-Avoidance Group considers the Court of Appeal's decision in WHA Ltd & another v HMRC
The Court of Appeal issued its judgment in the case of WHA Ltd and another v HMRC on 17 July. The case has been eagerly awaited by the tax profession as it is the first in which a higher court in the United Kingdom has considered the applicability of the 'abuse concept' outlined by the ECJ in the Halifax judgment.
Abuse — Setting The Scene
The European Court gave its decision in Halifax Case C–255/02 on 21 February 2006. Since then the VAT and Duties Tribunal has considered the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
