In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions of Pendragon and Newey on VAT abuse; Commission v UK on the UK rules on supply and installation of energy saving materials; and York University on building construction and zero rating.
Pendragon: abuse of law
In HMRC v Pendragon plc [2015] UKSC 37 (see also page 4) the Supreme Court considered whether a financing scheme was an abuse of law under Halifax.
Under the VAT (Cars) Order SI 1992/3122 dealers in second hand cars are subject to special arrangements under which broadly they may charge VAT only on their profit margin rather than on the full sale...
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In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions of Pendragon and Newey on VAT abuse; Commission v UK on the UK rules on supply and installation of energy saving materials; and York University on building construction and zero rating.
Pendragon: abuse of law
In HMRC v Pendragon plc [2015] UKSC 37 (see also page 4) the Supreme Court considered whether a financing scheme was an abuse of law under Halifax.
Under the VAT (Cars) Order SI 1992/3122 dealers in second hand cars are subject to special arrangements under which broadly they may charge VAT only on their profit margin rather than on the full sale...
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:
[2015] UKSC 37 (see also page 4) the Supreme Court considered whether a financing scheme was an abuse of law under Halifax.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")