Jo Crookshank

This Practice Note explains the origins, meaning and consequences of the EU doctrine of abuse of rights, or abusive practices, for VAT purposes. The doctrine is also referred to as the Halifax principle, after the leading EU Court of Justice judgment on this topic. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.

This Practice Note is about the VAT consequences of a supply that is made up of several elements with different VAT treatments. This may be treated as a number of separate supplies for VAT purposes, or as a single composite supply. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.