UK VAT legislationV1.234 IntroductionUK legislation relevant to VAT is derived from two sources— (1) EU legislation having direct applicability or direct effect in the UK; and (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.
UK legislation relevant to VAT is derived from two sources—
(1) EU legislation having direct applicability or direct effect in the UK; and
(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.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.