UK VAT legislation

V1.234 Introduction

UK legislation relevant to VAT is derived from two sources—

  1.  

    (1)     EU legislation having direct applicability or direct effect in the UK; and

  2.  

    (2)     legislation enacted by Parliament together with subordinate legislation made thereunder.

These matters are described in V1.235 and V1.236 respectively.

HMRC apply a number of concessions on an extra-statutory basis where remission or repayment of VAT is not provided for by law1. Extra-statutory concessions are described in V1.239.

The interpretation of legislation and rules of precedent are described in V1.240 and V1.241 respectively.

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