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Halifax: a redefining moment in law

Category Technical Articles
AuthorTechnical Department
Article by Michael Conlon QC, barrister, Pump Court Tax Chambers. This article appeared in the April 2006 issue of Tax Adviser. On 21 February 2006 the ECJ gave judgment in Halifax plc, Leeds Permanent Development Services Limited, County Wide Property Investments Limited v CCE (Halifax). The saga began as long ago as

2000. In that time VAT law has moved on, with increasingly more sophisticated attempts by HMRC to outlaw VAT avoidance. The ECJ decision puts matters in a new light and will have far-reaching implications.

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