Assimilated law and tax


Published by a UUÂãÁÄÖ±²¥ Tax expert
Practice notes

Assimilated law and tax


Published by a UUÂãÁÄÖ±²¥ Tax expert

Practice notes
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This Practice Note is about the extent and application of assimilated law (formerly ‘retained EU law’) in the context of the UK’s tax rules after 1 January 2024, which is the commencement date of key provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023).

This Practice Note does not consider the EU’s State aid rules. For information on State aid and tax, see Practice Note: State aid law and corporate taxation.

For more information on the rules that applied immediately from the end of the Brexit implementation period (IP) at 11pm on 31 December 2020, see Practice Note: Retained EU law and tax.

This Practice Note does cover general principles relating to assimilated law and VAT. However, different rules apply in relation to the VAT treatment of the movement of goods in and out of Northern Ireland, and these are not covered in this Practice Note. For information on these rules, see: Cross-border VAT—overview.

The implementation period—31 January to 31 December 2020

On 31 January 2020 (exit day), the UK ceased to be an EU Member State

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