The CJEU ruled on University of Huddersfield in 2006. On return to the UK, the taxpayer fought on against the application of the anti-abuse principle. Now, more than ten years later, the Court of Appeal has delivered its judgment on the latest appeal. The ingenuity of the university’s arguments (drawing on the Weald Leasing ruling) failed to impress the Court of Appeal, which had little hesitation in affirming the Upper Tribunal judgment that the arrangements were abusive within the Halifax ruling.
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The CJEU ruled on University of Huddersfield in 2006. On return to the UK, the taxpayer fought on against the application of the anti-abuse principle. Now, more than ten years later, the Court of Appeal has delivered its judgment on the latest appeal. The ingenuity of the university’s arguments (drawing on the Weald Leasing ruling) failed to impress the Court of Appeal, which had little hesitation in affirming the Upper Tribunal judgment that the arrangements were abusive within the Halifax ruling.
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