The Retained EU Law (Revocation and Reform) Bill - Could the UK VAT System Operate Without EU Law?
According to Barth, the Retained (EU) Law (Revocation and Reform) Bill (the Bill) sends an unambiguous message of Parliament placing greater reliance on the UK's domestic enactments and interpretations, while removing EU law from the UK’s statute books and case-law. In this paper, the author explores the impact and risks of such reliance on UK domestic law within the realm of VAT, which is an area of tax law that places heavy reliance on retained EU law.
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Fabian Barth