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.
