The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT. However the case was resolved on the procedural ground that the decision of the First-tier Tribunal could not be challenged on Edwards v Bairstow grounds. It is a salutary reminder to taxpayer and tax authority alike of the critical importance of the First-tier Tribunal decision in the resolution of tax disputes.
The facts in Pendragon PLC v HMRC [2013] EWCA Civ 868 are as follows. Pendragon is a dealer in motor vehicles which implemented a complicated arrangement for the...
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The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT. However the case was resolved on the procedural ground that the decision of the First-tier Tribunal could not be challenged on Edwards v Bairstow grounds. It is a salutary reminder to taxpayer and tax authority alike of the critical importance of the First-tier Tribunal decision in the resolution of tax disputes.
The facts in Pendragon PLC v HMRC [2013] EWCA Civ 868 are as follows. Pendragon is a dealer in motor vehicles which implemented a complicated arrangement for the...
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)")