The decision of the VAT and Duties Tribunal in this case (given on 7 February
2007) has excited the interest of VAT practitioners. HMRC believe that the case
was not correctly decided by the Tribunal and that it failed properly to
understand, and thus to follow, the European Courtís guidance in the Halifax
case. HMRC has accordingly appealed the Tribunalís decision to the High Court,
where it will be represented by Melanie Hall QC and Raymond Hill, who also
appeared before the Tribunal.
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