Commentary

RCB/30/07 Outcome of Halifax case

Part V16 Forms and other HMRC material

RCB/30/07 Outcome of Halifax case

RCB/30/07 Outcome of Halifax case

Revenue & Customs Brief, Issue 30. 29 March 2007

In February 2006 the European Court of Justice (ECJ) gave its decision in the case of Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v C & E Comrs (Case C-255/02) [2006 STC 919] (the Halifax case).

That decision was in response to questions referred by the VAT & Duties Tribunal in London. The next step was for the Tribunal to make its final decision in the case, in light of the ECJ's guidance.

However, on 8 March 2007 the taxpayer withdrew its appeal

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