The Resource A balanced approach to Halifax : Pendragon v HMRC
A balanced approach to Halifax : Pendragon v HMRC
Resource Information
The item A balanced approach to Halifax : Pendragon v HMRC represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A balanced approach to Halifax : Pendragon v HMRC represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article considers Halifax plc v Customs and Excise Commissioners in relation to the decision in Pendragon v HMRC. This is the first case where there was held to be no artificiality or abuse but, through this analysis, the test for abuse appears to be clearer, highlighting the need to look specifically at the provisions allegedly abused but also at the whole of the circumstances in which arrangements are implemented. The fact that Pendragon took advice from leading accountants and practitioners on the matter did not make the transactions abusive
- Language
- eng
- Label
- A balanced approach to Halifax : Pendragon v HMRC
- Title
- A balanced approach to Halifax : Pendragon v HMRC
- Language
- eng
- Summary
- This article considers Halifax plc v Customs and Excise Commissioners in relation to the decision in Pendragon v HMRC. This is the first case where there was held to be no artificiality or abuse but, through this analysis, the test for abuse appears to be clearer, highlighting the need to look specifically at the provisions allegedly abused but also at the whole of the circumstances in which arrangements are implemented. The fact that Pendragon took advice from leading accountants and practitioners on the matter did not make the transactions abusive
- Citation source
- In: The tax journal. - Croydon. - (2009),
- http://library.link/vocab/creatorName
-
- Brown, A
- Anderson, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- VAT
- abuse of law
- Label
- A balanced approach to Halifax : Pendragon v HMRC
- Label
- A balanced approach to Halifax : Pendragon v HMRC
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-balanced-approach-to-Halifax--Pendragon-v/0d0gYl1L_I0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-balanced-approach-to-Halifax--Pendragon-v/0d0gYl1L_I0/">A balanced approach to Halifax : Pendragon v HMRC</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-balanced-approach-to-Halifax--Pendragon-v/0d0gYl1L_I0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-balanced-approach-to-Halifax--Pendragon-v/0d0gYl1L_I0/">A balanced approach to Halifax : Pendragon v HMRC</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
