The Retained EU Law (Revocation and Reform) Act 2023 (the Act) completed its journey when it received Royal Assent on 29 June 2023.
- Stamp duty
- VAT
In summary, these changes introduce significant uncertainty for taxpayers currently relying on retained case law decided by reference to the general principles of the European VAT legislation or directly effective rights arising from the European VAT Directive.
Source: www.macfarlanes.com
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