A2.104 Mutual Assistance for Recovery within the European Union

Introduction

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 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 country by the Withdrawal Agreement⁴ and to ensure that they continue to give effect to MARD following IP completion day broadly:

1.  

   •     for five years after IP completion day for amounts that became due or transactions that occurred before IP completion day, and

2.  

   •     for the duration of the Northern Ireland Protocol in relation to VAT and excise amounts