Anti-avoidance case law and tax: VAT: abuse of rights | Practical Law

Anti-avoidance case law and tax: VAT: abuse of rights | Practical Law

This note summarises the development of anti-avoidance case law from the ECJ's decision in Halifax to 8 June 2022. For the current position, and practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law, see Practice note, VAT avoidance and the Halifax doctrine.

Anti-avoidance case law and tax: VAT: abuse of rights

Practical Law UK Practice Note 5-375-8935 (Approx. 44 pages)

Anti-avoidance case law and tax: VAT: abuse of rights

by Hui Ling McCarthy, 11 New Square (based on an article produced by Hugh McKay (deceased)) and updated by Practical Law Tax
Law stated as at 09 Jun 2022 • United Kingdom
This note summarises the development of anti-avoidance case law from the ECJ's decision in Halifax to 8 June 2022. For the current position, and practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law, see Practice note, VAT avoidance and the Halifax doctrine.