Applicability

By HMRC

Capital One Developments Ltd case

Claim for input tax deduction, rejected

Conditions constituting abuse

Demonstrator cars, accounting for VAT on margin rather than full selling price

Different treatment

Input tax credit on purchase of new cars

Satellite services and cable companies

Disclosure rules

Economic activity

Construction of building for subsidiary company

Generally

Exempt supplies of education services

Exemption of sporting services by creation of eligible body

Generally

Goods exported as part of VAT avoidance scheme, relief stopped

Halifax case

Generally

Redefined transaction

Illustrative cases following Halifax

Independent doctrine: claimed advantage contravenes law's aim

Input tax deduction

Lease of property to trust

Leasing transactions

Accrual of tax advantage

Generally

Newey case: offshore business need not be abuse

Nissan Motor Manufacturing (UK) Ltd case

Offshore business

Other cases on abusive practice

Part Service Srl case: aim to obtain tax advantage

Payment to person established in tax haven

Principle prohibiting abusive practices

ECJ's ruling on Halifax case

Interpretation

Optimising tax advantages

Principle prohibiting, single taxable person scheme

RBS Deutschland case: different laws exploited

Redefined transaction

Halifax plc

Sanctions allowed: payment of output tax underdeclared

Sanctions allowed: repayment of VAT deducted

Weald Leasing Ltd: lease and leaseback to defer irrecoverable VAT

Redefinition of abusive arrangements

Repayment of overpaid VAT

Refund of VAT applications

Refurbishment of leasehold property

Summary

Supply of holiday homes

Weald Leasing Ltd

Lease and leaseback to defer irrecoverable VAT

Restricted scope of abuse doctrine (asset obtained via lease or outright purchase)

WHA Ltd case: aim to obtain tax advantage

Yacht chartering and leasing