The court considered the European principle of abuse of right.
Held: Lord Neuberger, delivering the leading judgment rejected the submission that the court was confined to considering the artificiality or purpose of each individual step, since these will commonly be individually unassailable but designed to produce the tax advantage in combination.
Judges:
Waller LJ VP, Latham LJ, Lord Neuberger of Astbury
Citations:
[2007] EWCA Civ 728
Links:
Jurisdiction:
England and Wales
Citing:
At CA – WHA Ltd and Another v Customs and Excise CA 14-May-2004
. .
At ChD – WHA Ltd and Another v Customs and Excise ChD 28-Feb-2003
The taxpayer appealed against a finding that it was unable to recover input VAT in its transactions. A scheme had been devised for the processing of claims and repairs in motor vehicle accidents.
Held: (1) WHA could treat the VAT payable on . .
Cited by:
Appeal from – WHA Ltd and Another v Revenue and Customs SC 1-May-2013
The Court was asked as to the effectiveness of a scheme, known as Project C, designed to minimise the overall liability to VAT of a group of companies involved in motor breakdown insurance.
Held: The court dismissed WHA’s appeal. There had . .
Approved – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 11 July 2022; Ref: scu.258303