This decision highlights the importance of statutory time limits and the principles of statutory construction. At the time of writing, the final wording of the Retained EU Law (Revocation and Reform) Bill is unknown and it therefore remains to be seen whether the Marleasing principle will survive enactment of the Bill.
Source: rpc.co.uk
Latest Posts in "United Kingdom"
- VAT Exemption for Temporary Medical Staff: HMRC Confirms Locum Doctors Qualify After Tribunal Decision
- Tribunal Rules 5% VAT Can Apply to Public EV Charging Under De Minimis Domestic Supply Limit
- Upper Tribunal Confirms VAT Due on Lycamobile Prepaid Bundles at Point of Sale, Dismissing Appeal
- Tribunal Rules Pre‑Registration VAT Recovery Based Only on Post‑Registration Use, Not Historic Use
- Recent HMRC Updates: VAT Export Rules, Reverse Charge for EV Charging, and New Customs Handbooks














