A2.104 Mutual Assistance for Recovery within the European UnionIntroductionThe clear judicial rule expounded in A2.103 above is nevertheless tempered by the United Kingdom's international obligations, including those with Member States of the European Union which are set out in Council Directives.The Mutual Assistance Recovery Directive (MARD)The Mutual Assistance Recovery Directive1 ('MARD') makes provision for mutual assistance in the recovery of taxes and duties within the European Union.MARD was given effect in the UK by FA 2011, Sch 25 supplemented by implementing regulations SI 2011/2931. Following the UK departure from the EU, FA 2011, Sch 25 and the MARD Regulations 2011 have been amended2 (with effect from IP completion day3) to reflect the fact that MARD has been extended to the UK as a third
The clear judicial rule expounded in A2.103 above is nevertheless tempered by the United Kingdom's international obligations, including those with Member States of the European Union which are set out in Council Directives.
The Mutual Assistance Recovery Directive1 ('MARD') makes provision for mutual assistance in the recovery of taxes and duties within the European Union.
MARD was given effect in the UK by FA 2011, Sch 25 supplemented by implementing regulations SI 2011/2931. Following the UK departure from the EU, FA 2011, Sch 25 and the MARD Regulations 2011 have been amended2 (with effect from IP completion day3) to reflect the fact that MARD has been extended to the UK as a third
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