Revenue andCustoms Brief 30/07
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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
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.
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Article Published/Sorted/Amended on Scopulus 2007-03-28 22:04:44 in Tax Articles