Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix? - EC Tax Review View Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix? by - EC Tax Review Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix? 32 1

Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.

EC Tax Review