To what extent can EU law still be relied upon in UK VAT practice?

Sources of EU law play a significant role in UK VAT particularly when it comes to resolving issues of uncertainty or controversy. However following Brexit their legal status in UK law is no longer straightforward. This is all the more so after the Retained EU Law (Revocation and Reform) Act 2023 sought to downgrade the status of any remaining EU law while Finance Bill 2023-24 cl 28 purports to reverse the position to some degree for VAT and excise law.

This article discusses to what extent VAT practitioners in the UK can still rely on EU law sources following these legislative developments.

Legal framework

EU law with relevance for UK VAT matters comes in essentially four forms: Firstly there are the provisions in Directive 2006/112/EC (the VAT Directive). Secondly there is Council Implementing Regulation (EU) 282/2011 (the VAT Implementing Regulation). Thirdly ...