Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.
The date of 21 February 2006 was a milestone for VAT: it was the day the CJEU confirmed in Halifax (Case C-255/02) the application of the ‘principle of prohibiting abusive practices’ to VAT. It is easy to forget that on the same day the CJEU also ruled on two other planning related UK referrals: BUPA (Case C-419/02); and University of Huddersfield (Case C-223/03). Halifax and BUPA both settled on their return to the UK; Huddersfield did not. Now more than ten years later the Court of Appeal has delivered its judgment on the latest appeal ([2016] EWCA Civ 440 reported in Tax Journal 20 May 2016).
In that case the University...
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Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.
The date of 21 February 2006 was a milestone for VAT: it was the day the CJEU confirmed in Halifax (Case C-255/02) the application of the ‘principle of prohibiting abusive practices’ to VAT. It is easy to forget that on the same day the CJEU also ruled on two other planning related UK referrals: BUPA (Case C-419/02); and University of Huddersfield (Case C-223/03). Halifax and BUPA both settled on their return to the UK; Huddersfield did not. Now more than ten years later the Court of Appeal has delivered its judgment on the latest appeal ([2016] EWCA Civ 440 reported in Tax Journal 20 May 2016).
In that case the University...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
