Martin Allsop considers the challenges faced by in-house teams seeking to unlock value through business partnering, with further in-house perspectives (below) from David Jordorson and Paul Casey
Life after HalifaxIt is now some years since AG Maduro’s comments in the Halifax judgment (Halifax & others v Commrs of Customs & Excise (Case C-255/02) [2006] STC 919) in respect of certain ‘opportunistic behaviour’ which caused him to liken the world of VAT to the ‘wild west’.
The term ‘wild west’ seems particularly appropriate relating as it does to a transitional period when North America was a relatively immature society.
Looking back Halifax and other similar cases perhaps reflect a similarly transitional phase when the...
