Applicability

Commentary – VAT Reporter ¶60-614

By HMRC

Commentary – VAT Reporter ¶60-612

Capital One Developments Ltd case

Commentary – VAT Reporter ¶60-614

Claim for input tax deduction, rejected

Case Law – Revenue and Customs Commissioners v IA Associates Ltd [2014] BVC 545

Conditions constituting abuse

Commentary – VAT Reporter ¶1-500(4) ; VAT Reporter ¶60-612

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

Case Law – Pendragon plc & Ors v Revenue and Customs Commissioners. [2013] BVC 414 ; Pendragon plc; Stripestar Ltd; Pendragon Company Car Finance Ltd; Pendragon Demonstrator Finance Ltd; Pendragon Demonstrator Finance November Ltd; Pendragon Demonstrator Sales Ltd. [2010] TC 00147 ; Revenue and Customs Commissioners v Pendragon plc & Ors. [2012] BVC 1,644

Different treatment

Input tax credit on purchase of new cars

Case Law – RBS Deutschland Holdings GmbH [2008] BVC 2,003 ; Revenue and Customs Commissioners v RBS Deutschland Holdings GmbH (Case C-277/09). [2011] BVC 138

Satellite services and cable companies

Case Law – British Sky Broadcasting plc. [2000] BVC 2,067 ; R v Commissioners of Customs and Excise, ex parte British Sky Broadcasting Group. [2001] BVC 198

Disclosure rules

– see Disclosure of tax avoidance schemes

Economic activity

Construction of building for subsidiary company

Case Law – RBS Property Developments Ltd; The Royal Bank of Scotland Group plc. [2003] BVC 2,074

Generally

Case Law – BUPA Hospitals Ltd; Goldsborough Developments Ltd. [2002] BVC 2,155 ; Halifax plc & Ors v Customs and Excise Commissioners. [2002] BVC 370 ; Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Customs and Excise Commissioners (Case C-255/02); BUPA Hospitals Ltd and Goldsborough Developments Ltd v Customs and Excise Commissioners (Case C-419/02); University of Huddersfield Higher Education Corp v Customs and Excise Commissioners (Case C-223/03). [2006] BVC 377 ; The University of Huddersfield Higher Education Corporation. [2003] BVC 2,163

Exempt supplies of education services

Case Law – Revenue and Customs Commissioners v University of Huddersfield Higher Education Corporation [2014] BVC 537

Exemption of sporting services by creation of eligible body

Case Law – Revenue and Customs Commissioners v Atrium Club Ltd. [2010] BVC 661 ; The Atrium Club Ltd [2009] BVC 2,273

Generally

Commentary – VAT Reporter ¶36-975

Goods exported as part of VAT avoidance scheme, relief stopped

Commentary – VAT Reporter ¶63-810

Halifax case

Generally

Commentary – VAT Reporter ¶37-000 ; VAT Reporter ¶60-614

Redefined transaction

Commentary – VAT Reporter ¶60-616

Illustrative cases following Halifax

Commentary – VAT Reporter ¶60-614

Independent doctrine: claimed advantage contravenes law's aim

Commentary – VAT Reporter ¶60-612

Input tax deduction

Case Law – Kittel v Belgium; Belgium v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04). [2008] BVC 559

Lease of property to trust

Case Law – Revenue and Customs Commissioners v University of Huddersfield Higher Education Corporation [2014] BVC 537

Leasing transactions

Accrual of tax advantage

Case Law – Ministero dell'Economia e delle Finanze, formerly Ministero delle Finanze, v Part Service Srl, company in liquidation, formerly Italservice Srl (Case C-425/06). [2010] BVC 443

Generally

Case Law – Revenue & Customs Commissioners v Weald Leasing Ltd (Case C-103/09). [2011] BVC 118 ; Revenue and Customs Commissioners v Weald Leasing Ltd. [2008] BVC 205 ; Weald Leasing Ltd. [2007] BVC 2,321

Newey case: offshore business need not be abuse

Commentary – VAT Reporter ¶60-614

Nissan Motor Manufacturing (UK) Ltd case

Commentary – VAT Reporter ¶60-614

Offshore business

Case Law – Newey t/a Ocean Finance. [2010] TC 00487 ; Revenue and Customs Commissioners v Newey (t/a Ocean Finance) (Case C-653/11). [2013] BVC 259

Other cases on abusive practice

Commentary – VAT Reporter ¶60-614

Part Service Srl case: aim to obtain tax advantage

Commentary – VAT Reporter ¶60-614

Payment to person established in tax haven

Commentary – VAT Reporter ¶60-614

Principle prohibiting abusive practices

ECJ's ruling on Halifax case

Commentary – VAT Reporter ¶37-000

Interpretation

Commentary – VAT Reporter ¶37-025

Optimising tax advantages

Commentary – VAT Reporter ¶37-050

Principle prohibiting, single taxable person scheme

Case Law – Ampliscientifica Srl, Amplifin SpA v Ministero dell'Economia e delle Finanze, Agenzia delle Entrate (Case C-162/07). [2010] BVC 226

RBS Deutschland case: different laws exploited

Commentary – VAT Reporter ¶60-614

Redefined transaction

Halifax plc

Commentary – VAT Reporter ¶60-616

Sanctions allowed: payment of output tax underdeclared

Commentary – VAT Reporter ¶60-616

Sanctions allowed: repayment of VAT deducted

Commentary – VAT Reporter ¶60-616

Weald Leasing Ltd: lease and leaseback to defer irrecoverable VAT

Commentary – VAT Reporter ¶60-616

Redefinition of abusive arrangements

Repayment of overpaid VAT

Case Law – Revenue and Customs Commissioners v Moorbury Ltd. [2010] BVC 1,553

Refund of VAT applications

Case Law – Blackqueen Ltd. [2002] BVC 2,221

Refurbishment of leasehold property

Case Law – Revenue and Customs Commissioners v University of Huddersfield Higher Education Corporation [2014] BVC 537

Summary

Commentary – VAT Reporter ¶36-950

Supply of holiday homes

Case Law – Lower Mill Estate Ltd v Revenue and Customs Commissioners. [2011] BVC 1,554 ; Lower Mill Estate Ltd; Conservation Builders Ltd. [2009] TC 00016

Weald Leasing Ltd

Lease and leaseback to defer irrecoverable VAT

Commentary – VAT Reporter ¶60-616

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

Commentary – VAT Reporter ¶60-614

WHA Ltd case: aim to obtain tax advantage

Commentary – VAT Reporter ¶60-614

Yacht chartering and leasing

Commentary – VAT Reporter ¶60-614