Commentary

BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plc

Part V16 Forms and other HMRC material

BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plc

BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plc

Business Brief, Issue 2. 27 February 2006

The ECJ has released its judgments in the cases of University of Huddersfield (case C-223/03) BUPA Hospitals Limited (case C-419/02) and Halifax plc (case C-255/02).

Background

All three cases concerned artificial VAT avoidance schemes. In Halifax the taxpayer wished to avoid suffering irrecoverable VAT on the construction of new call centres for use in its banking business. In BUPA the taxpayer wished to avoid suffering irrecoverable VAT on the purchase of drugs for use in its healthcare business. In Huddersfield the taxpayer wished to avoid suffering irrecoverable VAT when it refurbished a

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