This article is relevant for anyone in dispute with HMRC over VAT payment. It explains how EU law still applies to VAT disputes, depending on the VAT return period and whether the business is based in Northern Ireland. The UK was bound by EU VAT law before December 31, 2020, and to a limited extent from January 1, 2021, to December 31, 2023. The article also mentions the Windsor Framework for managing trade between Northern Ireland and the Irish Republic.
Source MHA
