Policy paper

Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)

This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).

• From: HM Revenue & Customs
• Published: 11 December 2015

Documents

Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)

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This brief announces changes to The VAT Regulations 1995 to ensure that UK law is aligned with EU law following the decision of the Court of Justice of the European Union in the case Le Credit Lyonnais (C-388/11). Changes will take effect from 1 January 2016. The new legislation in The Value Added Tax (Amendment) Regulations 2015 has also been published.

Published 11 December 2015