HMRC v Pendragon plc, [2015] UKSC 37

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Summaries

Summary Under

scheme, exploiting a rule intended to avoid double-taxation so as to avoid tax, was abusive

The Pendragon Group, the largest car sales group in Europe, used a scheme (devised and marketed to it by KPMG) to reduce its VAT liability. Under...

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Summary Under

abuse of rule intended to avoid double tax

A scheme, which exploited a UK VAT rule which was intended to avoid double-taxation, so as to avoid tax, was found to be abusive. See summary...

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