Halifax decision applied to VAT avoidance scheme | Practical Law

Halifax decision applied to VAT avoidance scheme | Practical Law

An update on the decision of the First-tier Tribunal in Lower Mill Estate Limited and Conservation Builders Limited v Her Majesty's Revenue and Customs [2009] UKFTT 16, released on 2 April 2009.

Halifax decision applied to VAT avoidance scheme

Practical Law UK Legal Update Case Report 8-386-2271 (Approx. 7 pages)

Halifax decision applied to VAT avoidance scheme

by PLC Tax
Published on 02 Jun 2009 • England, Wales
An update on the decision of the First-tier Tribunal in Lower Mill Estate Limited and Conservation Builders Limited v Her Majesty's Revenue and Customs [2009] UKFTT 16, released on 2 April 2009.
The Upper Tribunal reversed the First-tier Tribunal's decision in this case. See Legal update, Holiday home VAT supply splitting scheme not abusive.