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).
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This brief announces changes to 皇冠体育app 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. 皇冠体育app new legislation in 皇冠体育app Value Added Tax (Amendment) Regulations 2015 has also been published.