Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
Since the end of the Brexit transition period (or ‘implementation period’) on 31 December 2020 UK courts and tribunals have issued numerous judicial decisions concerning the effect of Brexit on EU law rights in diverse legal spheres. In Lipton v BA City Flier Ltd [2021] EWCA Civ 454 (a case about compensation under Regulation (EC) 261/2004 for a delayed flight) Green LJ observed (at para 53):
‘Submissions and argument advanced to us during the appeal proceeded very much as it would have done in 2019 when the UK was a member of the EU or even in 2020 when the transitional period … was still in force (until 11pm 31st December 2020). However the hearing took place in February 2021 when the transitional period had...
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Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
Since the end of the Brexit transition period (or ‘implementation period’) on 31 December 2020 UK courts and tribunals have issued numerous judicial decisions concerning the effect of Brexit on EU law rights in diverse legal spheres. In Lipton v BA City Flier Ltd [2021] EWCA Civ 454 (a case about compensation under Regulation (EC) 261/2004 for a delayed flight) Green LJ observed (at para 53):
‘Submissions and argument advanced to us during the appeal proceeded very much as it would have done in 2019 when the UK was a member of the EU or even in 2020 when the transitional period … was still in force (until 11pm 31st December 2020). However the hearing took place in February 2021 when the transitional period had...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
