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A new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? Fabian Barth

By: Barth, Fabian .

Material type: Article

ArticleSubject(s): SERVICIOS FINANCIEROS

| IMPUESTO SOBRE EL VALOR AÑADIDO

| EXENCIONES TRIBUTARIAS

| REINO UNIDO

| UNION EUROPEA

In: EC Tax Review v. 32, issue 1, February 2023, p. 38-41Summary: Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.

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Resumen.

Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.

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A new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? Fabian Barth

By: Barth, Fabian.

Browsing IEF Shelves Close shelf browser

By: Barth, Fabian .