Direct Tax Cases and Halifax: a Help or a Hindrance?

Article first published in The Tax Journal, 21 May 2007

As an advocate I subscribe to the view that anything that hinders my opponent must help my client and vice versa.  Classifying propositions of law as a help or a hindrance is therefore typically my first port of call.  What then of the current vogue for relying upon the propositions of law to be derived from ECJ judgments.