In Pendragon, the Supreme Court held that a VAT scheme was an abuse of law under the Halifax principle. However, in Newey, the UT upheld the FTT’s decision that an offshore structure intended to save VAT did not fall within the Halifax abuse principle. In Commission v UK, the CJEU held that the existing UK rules applying a reduced rate of VAT to the supply and installation of energy saving materials were not in accordance with EU law. In York University, the FTT held that supplies during the second phase of a building construction were not zero rated.
