Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

27 February 2006
Categories: Tax cases
Halifax plc and others v CCE, Univ of Huddersfield Higher Ed Corpn v CCE, BUPA Hospitals Ltd and Goldsborough Developments Ltd v CCE; Fleming (t/a Bodycraft) v CCE (Conde Nast Publications Ltd intervening); R (on the application of Mobile Export 365 Ltd) v CRC; Sharkey v CRC; EDI Services Ltd and others (SpC 515)

Whose victory?

The European Court of Justice has ruled in three UK VAT cases Halifax University of Huddersfield and BUPA. In Halifax and University of Huddersfield both establishments wanted to carry out building work. However as most of their services were exempt from VAT they would not have been able to reclaim much of the VAT on that work. They therefore devised schemes involving different entities to allow them to recover the input VAT.
BUPA in order to be able to deduct the input VAT on purchases of goods from suppliers before the legislation was changed put in place prepayment arrangements with those companies so that they could claim the VAT on invoices paid although the goods were not yet delivered.
In each case Customs refused the taxpayers' claims saying that a transaction carried out with the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon