Supreme Court finds appellant had no reasonable grounds for its claim that the UK breached EU law in withdrawing low value consignment VAT relief for supplies from the Channel Islands

Published on: 14 February 2024

Published by a

Specialist Tax Regulatory Materials

Article summary

Tax analysis: The Supreme Court considered a Francovich damages claim brought by the appellant against HM Treasury in respect of loss and damage which it asserted had flowed from the UK’s withdrawal of the low value consignment relief from VAT in 2012. The appellant alleged that the removal of the relief constituted a serious breach of EU law which was contrary to the Treaty on the Functioning of the European Union (TFEU) and general principles of EU law, including principles of equal treatment and proportionality. The Supreme Court rejected the claim, finding that the UK had not breached EU law and that the appellant had no reasonable grounds for the claim.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Personal Tax

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more

Tax Returns

Owner-Managed Businesses

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more

Corporation Tax

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more

��Ƶ