Revenue & Customs Brief 30/07
Outcome of Halifax Case
In February 2006 the European Court of Justice (ECJ) gave its decision in the case of Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs and Excise (the Halifax case).
That decision was in response to questions referred by the VAT & Duties Tribunal in London. The next step was for the Tribunal to make its final decision in the case, in light of the ECJ's guidance.
However, on 8th March 2007 the taxpayer withdrew its appeal in the case. Accordingly, the case is now settled in favour of HMRC. There will be no further Tribunal hearing or decision.
In similar cases, many of which were stood over pending the outcome of the ECJ reference in Halifax, HMRC expect taxpayers either to withdraw their appeals or to proceed to a full hearing, so that the Tribunal can decide whether VAT is due.
Issued 28 March 2007.