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Halifax — a Basis for Optimism?

Chris Tailby Director of Anti-Avoidance Group HM Revenue and Customs presents the HMRC view of the Halifax case
Since the decision of the European Court of Justice in Halifax was published on 21 February there have been several press releases issued by various bodies several articles in the financial pages of the national press and a few more detailed articles in the technical press including this magazine. The Tax Journal has been kind enough to allow HMRC the opportunity to put forward some early thoughts on how it views the significance of the case. I should caution readers at this stage however that this article will not focus on the detailed legal debate the place for which is in skeleton arguments before the courts. Instead ...

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