“…(Case C-103/09) [2011] STC 596. I do not think that the court can have intended to set up a third distinct test, in addition to the two which are set out in paras 74-75 and r…”
“…nsidering the submissions for the University advanced by Paul Lasok QC, Lewison LJ referred to the post-Halifax decision of the CJEU in the Weald Leasing case (Case C-103/09, Revenue and Customs Commissioners v Weald Leasing Ltd [2011] STC 596) as authority for the proposition that consideration of the first test “positively requir…”
“…Lord Sumption’s discussion in Pendragon, at [11],of Case C-103/09 Revenue and Customs Commissioners v Weald Leasing Ltd EU:C:2010:804;[2011] STC 596, is relevant here. In Weald Leasing Ltd,in order to obtain a tax advantage a…”