The Resource A balanced approach to Halifax : Pendragon v HMRC

A balanced approach to Halifax : Pendragon v HMRC

Label
A balanced approach to Halifax : Pendragon v HMRC
Title
A balanced approach to Halifax : Pendragon v HMRC
Creator
Subject
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
Instantiates
Publication
Label
A balanced approach to Halifax : Pendragon v HMRC
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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