Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.
Following Brexit the analysis of when EU VAT law remains relevant in the UK has become complex. A meaningful starting point is s 4(2) of the European Union Withdrawal Act 2018 (EUWA 2018). This provides a gateway that provisions of the EU directives including the Principal VAT Directive (Directive 2006/112/EC) (PVD) together with the interpretation of it by the VAT Implementing Regulation 282/2011 and associated case law must pass through in order to have effect in UK law. As explained below despite changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REULA 2023) EUWA 2018 s 4 continues to apply when interpreting UK VAT and excise legislation.
HastingsInsurance Services Ltd v HMRC [2025] UKFTT 275 (‘Hastings’) (reported...
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Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.
Following Brexit the analysis of when EU VAT law remains relevant in the UK has become complex. A meaningful starting point is s 4(2) of the European Union Withdrawal Act 2018 (EUWA 2018). This provides a gateway that provisions of the EU directives including the Principal VAT Directive (Directive 2006/112/EC) (PVD) together with the interpretation of it by the VAT Implementing Regulation 282/2011 and associated case law must pass through in order to have effect in UK law. As explained below despite changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REULA 2023) EUWA 2018 s 4 continues to apply when interpreting UK VAT and excise legislation.
HastingsInsurance Services Ltd v HMRC [2025] UKFTT 275 (‘Hastings’) (reported...
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:
