- EU VAT law still matters even though the UK is not in the EU
- Disputes with HMRC over VAT payments can be affected by EU law
- Different scenarios apply depending on VAT return period and location (Northern Ireland)
- Pre-31st December 2020, UK was bound by all principles of EU VAT law
- From 1st January 2021 to 31st December 2023, UK was still bound by some EU VAT law
- From 1st January 2024, new legal provisions apply
- HMRC issued Revenue & Customs Brief 4 on 15 April 2024 regarding interpretation of UK VAT law consistently with EU VAT law
Source: mha.co.uk
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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