Lorraine Parkin Tax Partner RSM Robson Rhodes LLP looks at developments in the field of VAT anti-avoidance law and policy following the ECJ decision in Halifax
Since Stephen Oliver QC gave his judgment against Halifax at the VAT Tribunal in 2001 on the basis that the avoidance of VAT was not a proper business purpose with the result that the transactions involved did not amount to an economic activity many of those involved in advising on VAT have been waiting for the finalisation of the Halifax litigation in the hope that it would provide a clear basis for determining where the boundaries lay between legitimate and illegitimate planning. It is now just over a year since the European Court of Justice gave its judgment in...
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Lorraine Parkin Tax Partner RSM Robson Rhodes LLP looks at developments in the field of VAT anti-avoidance law and policy following the ECJ decision in Halifax
Since Stephen Oliver QC gave his judgment against Halifax at the VAT Tribunal in 2001 on the basis that the avoidance of VAT was not a proper business purpose with the result that the transactions involved did not amount to an economic activity many of those involved in advising on VAT have been waiting for the finalisation of the Halifax litigation in the hope that it would provide a clear basis for determining where the boundaries lay between legitimate and illegitimate planning. It is now just over a year since the European Court of Justice gave its judgment in...
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:
