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MIKE TRUMAN looks at the Court of Appeal's 'abuse of rights' decision in WHA Ltd
KEY POINTS
- WHA Ltd set up a 'Gibraltar loop' in claim handling to try and reclaim input tax.
- HMRC attacked under 'abuse of rights'.
- Purpose of VAT is to be fiscally neutral except for end purchaser.
- HMRC appeal allowed by House of Lords.
We do not normally take a detailed look at the larger VAT cases in Taxation these days; we leave that to our sister magazine The Tax Journal.
However the case of WHA Ltd v HMRC [2007] EWCA Civ 728 is a key VAT case on avoidance and the principles of it are relevant for businesses of any size that are contemplating doing some VAT planning.
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