HMRC v Weald Leasing Ltd. Not only artifical: the abuse of law test in VAT
Comments on the Chancery Division decision in Weald Leasing Ltd v Revenue and Customs Commissioners on whether a leasing arrangement made by a partially exempt body seeking to defer the payment of irrecoverable VAT passed the EC abuse of rights test established in Halifax Plc v Customs and Excise Co...
| 第一著者: | |
|---|---|
| フォーマット: | Journal article |
| 出版事項: |
2008
|