In Snow Factor Ltd & Snow Factor Training Ltd [2019] TC 07439, the First-tier Tribunal (FTT) dismissed an appeal against a decision of HMRC that the tax advantage sought under the arrangements in place between the two companies should be disallowed under the general principle of EU law preventing “abuse of rights”. The FTT found the essential aim or purpose was to achieve a VAT advantage, by gaining exemption from VAT for tuition and training services, which represented an abusive practice within the scope of the Halifax principle.

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