Revenue and Customs Commissioners v Moorbury Ltd [2010] All ER (D) 55 (Oct)
A transaction constituted a “supply” of services if, on an objective assessment, it was such, notwithstanding that the sole aim and intention of the transaction was to obtain a tax advantage and that it had no other economic object.
Second, that the Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of member states relating to turnover taxes—common system of value added tax: uniform basis of assessment) had to be construed as precluding the conferring of any right to deduct imput VAT where the underlying transaction amounted to an abusive practice.
Third, that an abusive transaction was one which on an objective assessment of its real substance disclosed the essential aim of securing a tac advantage which would be contrary to the purpose of the relevant provisions of the Sixth Directive. Finally, that where an abusive practice was found to exist then the transaction itself had to be redefined so as to re-establish the situation that would have prevailed absent the entry of
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