Halifax: the other cases and the abuse principle

Article by Michael Conlon QC, practising barrister at Pump Court Tax Chambers. This article appeared in the May 2006 issue of Tax Adviser.
Michael Conlon's article in last month's issue of Tax Adviser discussed the EC judgment in Halifax plc and others v CCE. The Court also gave judgment in two joined cases: University of Huddersfield Higher Education Corporate v CCE and BUPA Hospitals Limited, Goldsborough Developments Limited v CCE. According to HMRC's Business Brief 2/06, issued on 27 February 2006, all three cases concerned VAT avoidance schemes that fail because of the Community law principle of abuse. This month, the author is considering those cases and such conclusions as may be drawn from them.

May 2006 by Michael Conlon

Technical Department
020 7235 9381