The court was asked whether the EU law doctrine of abuse of law applies in circumstances where the respondent taxpayer, Mr Newey, who had previously carried on a successful loan-broking business in partnership in the United Kingdom under the trading name of ‘Ocean Finance’, took steps to incorporate and restructure the business in Jersey, outside the EU and outside the normal territorial scope of value added tax (‘VAT’).
Citations:
[2018] EWCA Civ 791, [2018] BVC 19, [2018] STC 1054
Links:
Jurisdiction:
England and Wales
VAT, European
Updated: 09 November 2022; Ref: scu.608725
