{"title":"Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?","authors":"Fabian Barth","doi":"10.54648/ecta2023005","DOIUrl":null,"url":null,"abstract":"Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.\nVAT, Exemptions, Brexit, Debt Collection, Financial Services","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.9000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"EC Tax Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/ecta2023005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
引用次数: 1
Abstract
Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.
VAT, Exemptions, Brexit, Debt Collection, Financial Services
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