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Revenue and Customs Brief 39/07

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HM Revenue and Customs -Tax Authorities

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Issued 8 May 2007

Weald Leasing Ltd

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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© Crown Copyright 2007.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.



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Article Published/Sorted/Amended on Scopulus 2007-05-08 20:43:54 in Tax Articles

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