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...
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| Format: | Journal article |
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2008
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