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2019 review: that was VAT

Etienne Wong (Old Square Tax Chambers) casts a quizzical eye over the changing VAT landscape in 2019.

If I had to describe VAT in the year 2019 with a single emoji it would have to be the quizzical icon with the single raised eyebrow or the jaded icon with the rolling eyes. The year started with expected thunder. The UK was to uncouple from the European Union; we would be free from the shackles of the Commission and the Court of Justice – free basically to junk all the inconvenient rules and principles we did not like. In theory at least…

But that was a theory yet to be tested. For 29 March came and then Halloween and we are still in the Union.

Another ruction expected – and in some quarters dreaded –...

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