In Newnham College v HMRC [2008] UKHL 23 (published 16 April 2008), the House of Lords upheld by a 3:2 majority the decision of the Court of Appeal that the college's election to waive the exemption from VAT in relation to its library (as part of a scheme to enable it to reclaim input tax in relation to works on the library) was effective. The issue before their Lordships was a narrow one, as HMRC stated that it wished to test the efficacy of the existing anti-avoidance provisions and so, among other things, HMRC did not argue that the principle of "abuse of rights" applied.