Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) take a look at three recent VAT cases: Westinsure Group, Welmory and Huddersfield University; and the HMRC briefing regarding the Lok’nStore Group decision.
Lee Squires and Fiona Bantock assess recent developments, including comprehensive summaries of the First-tier Tribunal decisions in Hilden Park, University of Huddersfield and Palatial Leisure, as well as the Upper Tribunal decision in Davis & Dann.
Gary Barnett considers the impact of the recent tribunal decision concerning the VAT principle of abuse of law.
David Anderson and Judith Lesar examine the highs and lows of the Halifax principle in three recent decisions.