The ECJ has now registered the case of FII Group Litigation Test Claimants v HMRC as Case C-35/11. For a discussion of the issues see the article by Simon Whitehead in Tax Journal Issue 1067.
In HMRC v Pendragon plc the Upper Tribunal has begun hearing HMRC’s appeal against First-tier Tribunal Decision TC00147 in which the Tribunal held that the principal aim of certain transactions was ‘the obtaining of finance’ rather than ‘an abusive VAT advantage’.
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The ECJ has now registered the case of FII Group Litigation Test Claimants v HMRC as Case C-35/11. For a discussion of the issues see the article by Simon Whitehead in Tax Journal Issue 1067.
In HMRC v Pendragon plc the Upper Tribunal has begun hearing HMRC’s appeal against First-tier Tribunal Decision TC00147 in which the Tribunal held that the principal aim of certain transactions was ‘the obtaining of finance’ rather than ‘an abusive VAT advantage’.
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:
