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A Balanced Approach to Halifax

Amanda Brown and Keith Anderson, both partners in the indirect tax team at KPMG in the UK, consider Halifax in relation to the decision in Pendragon

 
Amanda Brown and Keith Anderson both partners in the indirect tax team at KPMG in the UK consider Halifax in relation to the decision in Pendragon
 
The decision in Pendragon v HMRC was released on 31 July 2009. The hearing took place in the VAT and Duties Tribunal in September 2008 before Mr Shipwright sitting with Ms Wong Chong.
 
The decision related to finance arrangements for demonstrator vehicles put in place by the Pendragon group of companies.
 
The issues before the tribunal were essentially these.
 
●     Was Pendragon Demonstrator Sales Ltd (PDS) entitled to...

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