Chris Tailby Director of HMRC's Anti-Avoidance Group considers the Court of Appeal's decision in WHA Ltd & another v HMRC
The Court of Appeal issued its judgment in the case of WHA Ltd and another v HMRC on 17 July. The case has been eagerly awaited by the tax profession as it is the first in which a higher court in the United Kingdom has considered the applicability of the 'abuse concept' outlined by the ECJ in the Halifax judgment.
Abuse — Setting The Scene
The European Court gave its decision in Halifax Case C–255/02 on 21 February 2006. Since then the VAT and Duties Tribunal has considered...
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Chris Tailby Director of HMRC's Anti-Avoidance Group considers the Court of Appeal's decision in WHA Ltd & another v HMRC
The Court of Appeal issued its judgment in the case of WHA Ltd and another v HMRC on 17 July. The case has been eagerly awaited by the tax profession as it is the first in which a higher court in the United Kingdom has considered the applicability of the 'abuse concept' outlined by the ECJ in the Halifax judgment.
Abuse — Setting The Scene
The European Court gave its decision in Halifax Case C–255/02 on 21 February 2006. Since then the VAT and Duties Tribunal has considered...
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:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")