- Draft legislation provides clarification on interpretation of VAT and excise law in the UK
- Understanding the VAT regime in the UK has become complex since Brexit
- New legislation will alter interpretation and application of EU-derived legislation in the UK legal system
- EUWA and TCTA are important for understanding VAT regime
- REULA will restrict use of special features of EU law in interpretation and application of EU-derived legislation
- HMRC’s draft legislation aims to mitigate impact of REULA reforms and provide legal certainty
- Without new legislation, well-established principles and positions could be brought back into dispute
- VAT case law is developed through EU case law and UK courts construing national legislation in accordance with EU law
- Concerns about vast body of case law being washed away post-REULA
Source: pinsentmasons.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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