All Outputs (2)

The VAT Compliance Burden in the UK: A Comparative Assessment (2020)
Journal Article
Zu, Y., Evans, C., & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review, 2020(3), 354-377

Presents a study of the UK's VAT compliance burden and how it compares with that of other OECD states including Canada and South Africa. Reviews the methodology of the study and its main findings, including how compliance burdens are related to VAT l... Read More about The VAT Compliance Burden in the UK: A Comparative Assessment.

The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System (2020)
Journal Article
Zu, Y., & Krever, R. (2020). The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System. Common Law World Review, 49(1), 75-91. https://doi.org/10.1177/1473779520907099

Post-Brexit, UK law conforming to Directives of the European Union such as the value added tax (VAT) Directive will remain in effect and UK courts will be permitted to consider decisions of the Court of Justice of the European Union (CJEU) when inter... Read More about The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System.