Jason Collins and Rupert Shiers, McGrigors, look at the latest Halifax decision and the guidance now available on the abuse of rights doctrine and ask: is there enough to plan reliably?
Jason Collins and Rupert Shiers McGrigors look at the latest Halifax decision and the guidance now available on the abuse of rights doctrine and ask: is there enough to plan reliably?
Ever since Stephen Oliver QC's decision in the first VAT Tribunal hearing of the Halifax case was published just over five years ago (VATTR 17124) the question of whether the VAT legislation might apply differently to avoidance-motivated transactions has been a matter of great interest and great uncertainty.
With the recent decisions of the ECJ especially Halifax plc C-255/02 the scope of 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:
Jason Collins and Rupert Shiers, McGrigors, look at the latest Halifax decision and the guidance now available on the abuse of rights doctrine and ask: is there enough to plan reliably?
Jason Collins and Rupert Shiers McGrigors look at the latest Halifax decision and the guidance now available on the abuse of rights doctrine and ask: is there enough to plan reliably?
Ever since Stephen Oliver QC's decision in the first VAT Tribunal hearing of the Halifax case was published just over five years ago (VATTR 17124) the question of whether the VAT legislation might apply differently to avoidance-motivated transactions has been a matter of great interest and great uncertainty.
With the recent decisions of the ECJ especially Halifax plc C-255/02 the scope of 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:
