- RCB 4 (2024) interprets VAT and excise law from 1 January 2024
- UK VAT and excise legislation will be interpreted the same as before 1 January 2024
- Businesses can no longer rely on the ‘direct effect’ of EU law
- HMRC policy remains unchanged
- Guidance will be updated for clarity when needed
- Impact of changes on businesses is still uncertain
Source: taxscape.deloitte.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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