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 the garage bills as input tax, (2) WHA made exempt supplies to Viscount and (3) WHA was therefore entitled to recover its input tax.
Lloyd J
[2003] STC 648, [2003] BTC 5481, [2003] BVC 537, [2003] EWHC 305 (Ch), [2003] STI 298
Bailii
England and Wales
Cited by:
At ChD – 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 . .
At ChD – WHA Ltd and Another v Customs and Excise CA 14-May-2004
. .
At ChD – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 October 2021; Ref: scu.509976 br>