Some years are pretty dry from a VAT point of view; this was certainly not the case in 2023. Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions issued by UK courts in Gray & Farrar, Hotel la Tour and Target. Last minute legislative twists as regards interpretative rules of the Retained EU Law (Revocation and Reform) Act 2023 played their part in animating this year for VAT. Consultations in the financial sector took place in 2023, hoping for some concrete actions in 2024.
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Some years are pretty dry from a VAT point of view; this was certainly not the case in 2023. Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions issued by UK courts in Gray & Farrar, Hotel la Tour and Target. Last minute legislative twists as regards interpretative rules of the Retained EU Law (Revocation and Reform) Act 2023 played their part in animating this year for VAT. Consultations in the financial sector took place in 2023, hoping for some concrete actions in 2024.
If you are not a subscriber, subscribe now to read this content.
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