Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

IP completion day definition

What does IP completion day mean? The point in time marking the end of the Brexit implementation (transition) period for UK legal purposes. In practice, it is the trigger date used in UK statutes, statutory instruments and contracts to determine when EU law stopped applying and when UK amendments took effect. It is defined in legislation: section 39 of the European Union (withdrawal agreement) Act 2020 fixes “IP completion day” as 11.00 p.m. on 31 December 2020 (UK time). Key legal effects include: establishing the snapshot for “retained EU law” under the European Union (Withdrawal) Act 2018; altering the supremacy and direct effect of EU law as...

UK VAT: Determining business/economic activity - legislative tests, HMRC approach, and leading cases (Wakefield College, Longridge, Lord Fisher), including borderline non-business scenarios

Published by a LexisNexis Tax expert

Practice notes

The term ‘business’ is a concept which underpins the operation of VAT because:

a person is only liable or entitled to register for VAT (ie is a taxable person) when they make taxable supplies in the course or furtherance of a business
VAT can be charged solely by someone who is in business and registered for VAT, and whether a person must register depends on whether they are a taxable person and thus in business
a person is entitled to recover VAT only where that VAT was incurred for the purposes of their taxable business

Accordingly, establishing whether a person is in business for VAT is of real importance. While in many situations it is clear that a person is in business, this is not always so. This Practice Note contains references to EU Directives and case law. On 31 January 2020, the UK ceased to be an EU Member State...

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Web page updated on 22/05/2026

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