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European Law
Tax Law
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  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
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Course Aims:

This podcast is aimed at practitioners familiar with tax law concepts to give an in depth discussion of the Halifax case in relation to abuse of rights in the context of VAT planning.

After completing the course you will:
  • Understand the principles of the European abuse of rights doctrine;
  • Understand the test laid down by the ECJ in the Halifax case;
  • Understand how the test has been clarified by subsequent cases;
  • Understand how the English courts have applied the European abuse of rights doctrine to VAT planning cases.
Specialist Difficulty: 5 of 5
Legal Principles
Practical Guide
Sources and References:
  • Halifax v Customs and Excise Commissioners (C-255/02) [2006] STC 919;
  • Cadbury Schweppes plc (C-196/04) [2006] STC 1908;
  • Diamantis (C-373/97);
  • Cartesio Oktató és Szolgáltató bt (C‑210/06);
  • Finanze v Part Service Srl, in liquidation. (C-425/06);
  • Ramsay, [1981] STC 1 74, [1982] AC 300;
  • WHA Ltd and Another v HM Revenue & Customs [2007] EWCA Civ 278 V20003;
  • Weald Leasing Limited, VAT Tribunal Decision Principal and Fellows of Newnham College in the University of Cambridge (Respondents) v Her Majesty's Revenue and Customs (Appellants) [2008] UKHL 23.

In this podcast we interview Hui Ling on the subject of the European doctrine of Abuse of Rights in relation to VAT planning cases. She examines the test set out in the Halifax case which is the leading case in the area and also discusses how the test has been applied in subsequent cases and in the English courts. She gives her insight into how the doctrine affects VAT planning regimes and what sort of behaviour is likely to be considered an abuse.

Podcast Added 8/12/2008

Podcast last reviewed: 2011-03-28

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