Lower Mill Estate Ltd and Conservation Builders v Customs & Excise Commissioners

This information is only available to paying isurv subscribers.

EWHC 2409 [2008] Value added tax - VAT avoidance scheme - testing of Halifax doctrine - abusive practice The Upper Tier Tribunal decision of Lower Mill Estate Ltd tested the Halifax doctrine. In this appeal, Lower Mill Estate had sold land to customers (VAT standard rated) for use for...

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.