Anti-avoidance ― analysis of relevant case law

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Anti-avoidance ― analysis of relevant case law
  • Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (Case
  • )
  • Halifax plc and Others v Customs and Excise Commissioners (Case
  • )
  • Background
  • CJEU decision
  • WHA Ltd; Viscount Reinsurance v C & E Comrs [2004] STC 1081
  • Revenue and Customs Comrs v Board of Governors of Robert Gordon University [2008] CSIH 22, [2008] STC 1890
  • Weald Leasing Ltd v Revenue and Customs Commissioners (Case
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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