Robert Venables

ROBERT VENABLES QC continues his assault on the VAT Tribunal decision in the Halifax case.

VAT Avoidance - When Is A Supply Not A Supply? – I

Robert Venables QC explains how the VAT tribunal went sorely astray in its Halifax decision.

Question: 'When IS a supply not a taxable supply for VAT purposes?'
Answer: 'When it is made for the purpose of tax avoidance.'

The answer was given by His Honour Stephen Oliver QC, President of the VAT and Duties Tribunal, in a decision of the tribunal on 1 March 2001 in Halifax plc.