Halifax Plc and Others v Commissioners of Customs and Excise
| Jurisdiction | UK Non-devolved |
| Judgment Date | 21 December 2001 |
| Date | 21 December 2001 |
| Court | Value Added Tax Tribunal |
VAT Tribunal
VAT Tribunal
VAT Tribunal
*Halifax plc
Country Wide Property Investments Ltd
Leeds Permanent Development Services Ltd
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4 cases
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Debenhams Retail Plc v HM Revenue and Customs
...it was ancillary to the main supply by DR. Under heading (iv), they relied on a previous decision by the Tribunal in Halifax plc v. Commissioners of Customs and Excise [2001] VATTR 71 for a proposition that DR should be regarded as the only supplier either (a) as a matter of "economic reali......
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Bond House Systems Limited v The Commissioners of Customs and Excise, V 18100
...because they were artificial in the manner which the Commissioners had alleged in Halifax plc v Commissioners of Customs and Excise [2002] STC 402, that is, that they were transactions entered into for the sole purpose of avoiding or mitigating Bond House’s liability for VAT. That others, e......
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Her Majesty's Commissioners For Revenue And Customs V. Rbs Deutschland Holdings Gmbh
...Staatssecretairs van Financien C-487/01, C-7/02; [2004] ECR I-5337; [2004] STI 1199 Halifax plc v Customs and Excise CommissionersUNKTAX [2002] STC 402; [2002] BTC 5286 Halifax plc, BUPA Hospitals Ltd and Huddersfield University v Customs and Excise CommissionersWLR 255/02, C-419, C-223/03;......
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Mirror Group Newspapers Ltd v Commissioners of Customs and Excise
...Customs and Excise [1999] STC 270, Finanzamt Uelzen v. Armbrecht [1995] STC 997, and Halifax plc v. Commissioners of Customs and Excise [2002] STC 402. I do not find any of them of assistance in the circumstances of this case. Card Protection concerned the principles to be applied in the de......