27 May 2016

Issue: 7700 / Categories: Case law , Law digest , In Court

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University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners [2016] EWCA Civ 440, [2016] All ER (D) 104 (May)

The Court of Appeal upheld a decision of the Upper Tribunal (Tax and Chancery Chamber) that certain lease and leaseback arrangements entered into by the taxpayer university had constituted an “abuse of right” within the meaning given to that term by EU law.

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VAT

© Copyright LexisNexis 2026. All Rights Reserved.

Issue: 7700 / Categories: Case law , Law digest , In Court

University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners [2016] EWCA Civ 440, [2016] All ER (D) 104 (May)

The Court of Appeal upheld a decision of the Upper Tribunal (Tax and Chancery Chamber) that certain lease and leaseback arrangements entered into by the taxpayer university had constituted an “abuse of right” within the meaning given to that term by EU law.

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

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