Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Territory definition

What does Territory mean? In practice, Territory describes the geographical area in or for which the contract grants rights, imposes obligations or restricts activities (for example, in IP licences, distribution, agency and franchise agreements). It is a descriptive contractual term, not generally defined by legislation or case law, but its scope engages competition and antitrust rules and sanctions/export controls. Usage is broadly consistent across England and Wales, Scotland, Northern Ireland and Ireland. Draft precisely: Great Britain (England, Wales and Scotland) is not the same as the United Kingdom (Great Britain and Northern Ireland); Ireland refers to the state; the island of Ireland comprises Ireland and...

EU VAT general principles in the UK: fiscal neutrality, proportionality, legal certainty, legitimate expectations, equivalence and effectiveness; direct effect, conforming interpretation and post-Brexit implications

Published by a LexisNexis Tax expert

Practice notes

EU legal principles

For EU Member States, Council Directive 2006/112/EC (the VAT Directive) establishes the framework for a common VAT regime, which every Member State must transpose into its own legal order through domestic legislation. That national legislation must not only give proper effect to the VAT Directive, but be enacted and applied in a way that accords with a series of EU legal principles (the EU General Principles). This was undoubtedly so in the UK while it remained an EU Member State. What has followed since the UK’s exit from the EU is covered in Practice Notes: Retained EU law and tax, Assimilated law and Assimilated law and tax. A summary of the key points appears at the end of this Practice Note; suffice it to say for now that EU general principles have not—contrary to some expectations or hopes—been consigned to the dustbin of UK fiscal history. This Practice Note concerns EU legal principles that commonly arose in a VAT context. It also addresses the duty on UK courts to construe UK VAT legislation, so far as possible, in conformity with the VAT Directive...

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Etienne Wong

Old Square Tax Chambers

Etienne qualified as a solicitor in 1990, and was a partner and head of the international VAT unit at Clifford Chance LLP from 1999 to 2014. He was called to the Bar in 2014. Etienne has been advising on all aspects of VAT since 1989, and appeared in Band 1 in Chambers Global as an "excellent choice for indirect tax matters". In particular, he advises on the VAT treatment of: - financing transactions (including structured finance, securitisations, asset finance, commodities transactions, factoring and Islamic financing) - real estate transactions - insurance transactions - corporate acquisitions and disposals - funds - private equity transactions - outsourcing transactions - transactions in the transport sector (including transactions in aircraft, vessels, trains and automobiles) - e-commerce and other new media transactions - transactions in the leisure sector - transactions in the power and energy sectors (including solar panel financing, transactions in carbon credits and renewable energy...

Web page updated on 21/05/2026

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