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Issue:
4899
/
Categories:
Comment & Analysis
, CJEU
, ECJ
, EU VAT directive
, UK VAT
, VATA 1994
, VAT
Brexit challenges
Key points
- What is the impact of EU VAT law on UK VAT law now that we have left?
- Consider the case of Yorkshire Agricultural Society regarding the VAT liability of admission fees to the annual Great Yorkshire Show.
- What is the application of the word ‘primarily’ in VATA 1994 Sch 9 Group 12 item 1(c)?
There is no doubt that Brexit was a big step into the unknown on many fronts. A unique event.
In the VAT world many advisers – me included – breathed a huge sigh of relief when we got to about June 2021 and many of the initial teething problems caused by the final 31 December 2020 departure date – known as IP completion day – had been resolved. The goods were flowing again. Everything is now sorted isn’t it?
However an issue that has always unsettled me since...
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