The ECJ has now registered the case of FII Group Litigation Test Claimants v HMRC as Case C-35/11. For a discussion of the issues see the article by Simon Whitehead in Tax Journal Issue 1067.
In HMRC v Pendragon plc the Upper Tribunal has begun hearing HMRC’s appeal against First-tier Tribunal Decision TC00147 in which the Tribunal held that the principal aim of certain transactions was ‘the obtaining of finance’ rather than ‘an abusive VAT advantage’.
