The VAT world is beginning to find its feet with the abuse doctrine established by the decision of the European Court of Justice the Halifax case (Case C-255/02) [2006] STC 919.
The VAT world is beginning to find its feet with the abuse doctrine established by the decision of the European Court of Justice the Halifax case (Case C-255/02) [2006] STC 919.
The Court of Appeal’s decision in Mayes v HMRC [2011] STC 1269 shows that the direct tax world continues to explore the boundaries of the Ramsay doctrine 30 years on from that seminal decision.
The scope of the abuse doctrine ought to be refined more rapidly.
Halifax like Ramsay helps to define the boundaries between acceptable and unacceptable planning.
The three key decisions on ‘abuse’
Three recent...
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The VAT world is beginning to find its feet with the abuse doctrine established by the decision of the European Court of Justice the Halifax case (Case C-255/02) [2006] STC 919.
The VAT world is beginning to find its feet with the abuse doctrine established by the decision of the European Court of Justice the Halifax case (Case C-255/02) [2006] STC 919.
The Court of Appeal’s decision in Mayes v HMRC [2011] STC 1269 shows that the direct tax world continues to explore the boundaries of the Ramsay doctrine 30 years on from that seminal decision.
The scope of the abuse doctrine ought to be refined more rapidly.
Halifax like Ramsay helps to define the boundaries between acceptable and unacceptable planning.
The three key decisions on ‘abuse’
Three recent...
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:
