The Resource The Gibraltar loop

The Gibraltar loop

Label
The Gibraltar loop
Title
The Gibraltar loop
Creator
Subject
Language
eng
Summary
This article looks at the UK Court of Appeal's 'abuse of rights' decision in WHA Ltd, including how the scheme worked, the Halifax case, contrariety to the Sixth Directive, the tax advantage, and special reasons why the case should not be treated as an abuse of rights
Citation source
In: Taxation. - Croydon. - Vol. 160 (2007),
http://library.link/vocab/creatorName
Truman, M
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of rights
  • VAT
  • insurance
Label
The Gibraltar loop
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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