Normally, since taxation devolves from the Crown, the Crown is not subject to tax. However, for VAT purposes, all taxable supplies by the Crown are treated in the same way as taxable supplies by other taxable persons (VATA 1994, s. 41(1)).

Although tax falls within their competence, the member states must exercise that competence consistently with EU law and avoid discrimination (Directive 2006/112, art. 132(1)(g); Wielockx v Inspecteur der Directe Belastingen (Case C-80/94) [1995] I-2493, para. 16).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.