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Trouble at t'Mill

Tom Cartwright Senior Associate and Paul Miller Partner at Ashurst LLP look at the decision in Lower Mill Estate Ltd v HMRC and its implications for the Halifax abuse principle
The recent First-tier Tribunal decision in Lower Mill Estate Ltd v HMRC [2009] UKFTT38 (TC) looks set to reignite debate on the application of the Halifax [2006] STC 270 abuse principle. The case involved a structure which would appear to have passed most advisers' 'sniff' test and yet has been held to constitute an abusive practice. Either the case is wrongly decided or the scope of acceptable VAT planning is significantly narrower than previously thought.
The background
The case relates...

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