This month’s review by Joao Martinho and Gary Barnett (Simmons & Simmons) covers the Court of Appeal decision in Impact Contracting Solutions and two recent cases on the meaning of consideration.
Cancelling a VAT registration and abuse of law
In Impact Contracting Solutions Ltd v HMRC [2025] EWCA Civ 623 the Court of Appeal confirmed that HMRC does have the power to cancel a trader’s VAT registration under the Halifax abuse of law principle even where the trader is not themselves acting fraudulently subject to a requirement that such action is proportionate. The court also held that the fact that the trader might also make genuine untainted taxable supplies does not prevent deregistration in principle....
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This month’s review by Joao Martinho and Gary Barnett (Simmons & Simmons) covers the Court of Appeal decision in Impact Contracting Solutions and two recent cases on the meaning of consideration.
Cancelling a VAT registration and abuse of law
In Impact Contracting Solutions Ltd v HMRC [2025] EWCA Civ 623 the Court of Appeal confirmed that HMRC does have the power to cancel a trader’s VAT registration under the Halifax abuse of law principle even where the trader is not themselves acting fraudulently subject to a requirement that such action is proportionate. The court also held that the fact that the trader might also make genuine untainted taxable supplies does not prevent deregistration in principle....
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:
