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Revenue andCustoms Brief 30/07

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HM Revenue and Customs -Tax Authorities

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Issued 28 March 2007

Outcome of Halifax Case

In February 2006 the European Court of Justice (ECJ) gave its decision in the case of Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs and Excise (the Halifax case).

That decision was in response to questions referred by the VAT & Duties Tribunal in London. The next step was for the Tribunal to make its final decision in the case, in light of the ECJ's guidance.

However, on 8th March 2007 the taxpayer withdrew its appeal in the case. Accordingly, the case is now settled in favour of HMRC. There will be no further Tribunal hearing or decision.

In similar cases, many of which were stood over pending the outcome of the ECJ reference in Halifax, HMRC expect taxpayers either to withdraw their appeals or to proceed to a full hearing, so that the Tribunal can decide whether VAT is due.


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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 Tax briefs are updated regularly and may be out of date at time of reading.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 2007-03-28 22:04:44 in Tax Articles

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