TC09676 - [2025] UKFTT 01278 (TC)

In interpreting legislation relating to VAT, it remains necessary to interpret that legislation consistently with the relevant EU Directives (subject to any limits of the Marleasing principle – see further below) and decisions of the Court of Justice of the European Union (“CJEU”) before 1 January 2021 remain binding on the Tribunal. This is the effect of the relevant provisions of the European Union (Withdrawal) Act 2018 despite the amendments made by the Retained EU Law (Revocation and Reform) Act 2023 given the terms of s 28 Finance Act 2024. It is therefore necessary to look both at the EU legislation and the UK domestic legislation.