Retained EU law bill becomes law: what’s the practical impact on employers/VAT?

New legislation has been enacted to accelerate the process of reforming EU-based laws.
The Retained EU Law (Revocation and Reform) Act gives government ministers the power to reform EU-based laws and ends the supremacy of EU law by 31 December 2023.
The Act also introduces a new reference process for lower courts to refer legal points to higher courts, encourages the Court of Appeal and Supreme Court to overturn EU-based caselaw, and gives the Attorney General the power to intervene in cases where courts are considering overruling EU-based caselaw.
The immediate impact is no change to existing employment law, but employers may face claims based on current law as the window for making those claims closes.
In the mid-term, lower courts will have new powers to refer legal points to higher courts and there will be modest legislative change.
Longer term, re-litigation of key points is expected, but the legislative reform agenda is soon going to be overtaken by the manifesto commitments for the next general election.

What is the impact on VAT?

The Retained EU Law (Revocation and Reform) Act has implications for VAT-related matters.
The Act’s provisions, including the interpretation and reform of retained EU law, extend to VAT, excise, and customs duty.
While specific details regarding the practical impact on VAT might require further examination, experts highlight that the Act’s changes could influence how VAT regulations are interpreted, applied, and possibly reformed.
As retained EU law is closely intertwined with VAT regulations, the Act’s reforms could lead to modifications in VAT procedures, compliance requirements, and potential opportunities for reforming VAT-related laws to align with post-Brexit legal dynamics.
To understand the precise practical implications on VAT, a detailed analysis of the Act’s provisions and their specific impact on VAT-related regulations is necessary