application of the VAT ‘abuse of law’ test as established by the European Court in Halifax v CCE [2006] STC 919 the Upper Tribunal (UT) in Julian and Beryl Massey and Hilden Park LLP v HMRC [2015] UKUT 0405 TCC (reported in Tax Journal 7 August 2015) ostensibly extends the scope of the abuse test to apply to transactions which fail to create the purported tax advantage under the relevant legislation. However on a close reading of Hilden Park is that really what the UT is saying? Does it in fact intend to extend the scope of abuse to apply even where the intended transaction...
