A balanced approach to Halifax : Pendragon v HMRC
Resource Information
The work A balanced approach to Halifax : Pendragon v HMRC represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
A balanced approach to Halifax : Pendragon v HMRC
Resource Information
The work A balanced approach to Halifax : Pendragon v HMRC represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of A balanced approach to Halifax : Pendragon v HMRCEmbed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/KTrSA83ipfw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/KTrSA83ipfw/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work A balanced approach to Halifax : Pendragon v HMRC
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/KTrSA83ipfw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/KTrSA83ipfw/">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>
