Halifax plc v Customs & Excise Commissioners

This information is only available to paying isurv subscribers.

(Case C-255/02) Value added tax - VAT avoidance scheme - construction of call centre - abusive practice This case concerns a VAT avoidance scheme entered into by Halifax, a predominantly VAT-exempt business, to recover VAT on the construction of call centres. The scheme involved the insertion of a number of...

To continue reading, start your free trial here. Please note your trial does not include access to downloads. To explore our subscription options and access downloads, please click here.

Or sign up to the isurv newsletter, your monthly round up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.