Tax cases

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CCE v Barclays Bank plc, Court of Appeal, 22 November 2004; Fengate Developments v CCE, Court of Appeal, 1 December 2004; R (on the application of IDT Card Services Ireland Ltd) v CCE, Administrative Court, 21 December 2004; Preston Meats Ltd and another (SpC 435)

RICHARD CURTIS reviews a recent decision concerning the enterprise investment scheme.

IR35 applies

DAVID SMITH LLB, FTII of Accountax Consulting Limited, reports on the Commissioner's decision in Ansell Computer Services Limited.

Four decisions reported by ALLISON PLAGER and RICHARD CURTIS

The High Court kicks the Revenue into touch in Wardhaugh v Penrith Rugby Union Football Club.

Two cases on VAT avoidance schemes: Blackqueen Limited (17680); and The University of Huddersfield Higher Education Corporation (17854).
Dodgy motor scheme?
A case of some notoriety at the VAT Tribunal, made available last summer, concerned a convoluted tax avoidance scheme entered into by a group of companies within the motor trade. The purpose of this scheme was to enable the group to obtain full input tax credit for VAT purposes on purchases of vehicles, but to account for output tax only on the profit margin.