Judges:
Lord Justice Waller Lord Justice Latham Lord Justice Neuberger
Citations:
[2004] EWCA Civ 559, [2004] STC 1081, [2004] BVC 485, [2004] BTC 5425,, [2004] STI 1202
Links:
Jurisdiction:
England and Wales
Citing:
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:
At CA – WHA Ltd and Another v Revenue and Customs CA 17-Jul-2007
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 . .
At CA – 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 . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 10 June 2022; Ref: scu.196775
