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LORD JUSTICE WALLER Vice-President of the Court of Appeal, Civil Division LORD JUSTICE LATHAM and LORD NEUBERGER OF ABBOTSBURY ____________________
Roderick Cordara QC (instructed by Messrs Deloitte & Touche) for the Respondent Jonathan Peacock QC and Aidan Robertson (instructed by HM Revenue and Customs) for the Appellant Hearing dates : 20th, 21st June 2007 ____________________
Similarly, in paragraph [68], the court, when explaining why the abuse argument applied in the VAT field, invoked the general principle that "according to settled case law, Community law cannot be relied on for abusive or fraudulent ends".
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