Financial services business, Target Group, will soon invite the UK Court of Appeal to exercise its new powers to depart from the case law of the Court of Justice of the European Union (CJEU) when deciding on a VAT dispute. The Court of Appeal’s decision on whether and how it will use this power will be highly significant, both for HMRC and for businesses whose long-term VAT strategies have been built on a large body of previously unassailable CJEU jurisprudence.
Source RSM
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