Retained EU law and tax

Copyright © 2025 LexisNexis
Published by a LexisNexis Tax expert
Practice notes
Brexit

Retained EU law and tax

Copyright © 2025 LexisNexis

Published by a LexisNexis Tax expert

Practice notes
Brexit
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This Practice Note is about the extent to which EU law continued to apply to the UK’s tax rules (direct tax and VAT) immediately following the end of the brexit implementation period (IP) at 11pm on 31 December 2020. It covers the different types of retained EU law (REUL) including EU legislation, the case law of the EU Court of Justice, general principles of EU law and EU fundamental freedoms, in each case as they apply to tax. Importantly, it does not cover subsequent developments, in particular, the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023), which significantly reformed REUL and re-labelled it as assimilated law from the end of 2023. For further information, see Practice Note: Assimilated law and Assimilated law and tax.

This Practice Note does not consider the EU’s State aid rules. For information on State aid and tax, see Practice Note: State aid law and corporate taxation.

Different rules apply in relation to the VAT treatment of the movement of goods in and out of Northern Ireland, and these too are not

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Jurisdiction(s):
United Kingdom
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Key definition:
Brexit definition
What does Brexit mean?

means: (a) the United Kingdom (UK) ceasing to be a member state of the European Union (EU) and/or the European Economic Area (EEA) on exit day; and/or (b) the commencement, end of[ or variation in] any transitional, trading or other arrangements from time to time between: (i) the UK and the EU and/or EEA (including during any implementation period and IP Completion Day); and/or (ii) the UK and any other country, group of countries, international organisation, bloc or body (including the World Trade Organization) in contemplation of or (directly or indirectly) in connection with the UK’s said cessation of membership;

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