Jeremy Woolf Pump Court Tax Chambers analyses WHA Ltd v HMRC
The decision of the Court of Appeal in WHA Ltd v HMRC (17 July 2007) is the first time that a higher court in the United Kingdom has considered the applicability of the principle of abuse of rights since the European Court delivered its judgment in Halifax [2006] STC 919. In its judgment the Court focused upon what constitutes an abuse. However disappointingly the judgment fails to explicitly consider the jurisprudential basis upon which HMRC is entitled to rely upon principles of abuse against taxpayers. This failure may have resulted in the Court concluding that the principle of abuse has a wider application than is technically justified.
The doctrine...
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Jeremy Woolf Pump Court Tax Chambers analyses WHA Ltd v HMRC
The decision of the Court of Appeal in WHA Ltd v HMRC (17 July 2007) is the first time that a higher court in the United Kingdom has considered the applicability of the principle of abuse of rights since the European Court delivered its judgment in Halifax [2006] STC 919. In its judgment the Court focused upon what constitutes an abuse. However disappointingly the judgment fails to explicitly consider the jurisprudential basis upon which HMRC is entitled to rely upon principles of abuse against taxpayers. This failure may have resulted in the Court concluding that the principle of abuse has a wider application than is technically justified.
The doctrine...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
