UT/2023/000115 - [2025] UKUT 00004 (TCC)

We directed the parties to attempt to agree a joint note setting out the current position regarding the applicability of EU law to the appeal. The note produced by the parties records that since the appeal concerns a dispute over the taxability of supplies made in 2016, prior to the UK’s withdrawal from the EU, and a claim of VAT in respect of the Show which was made in 2020, during the Implementation Period, the parties agreed that the applicable law is that which was in place pursuant to European Union (Withdrawal) Act 2018 (“EUWA”) at the end of the Implementation Period (that is, in accordance with the retention of EU law as it existed immediately prior to the end of the Implementation Period).