Will past EU Court decisions affect future tax?

How will UK tax disputes be resolved-will previous European Court rulings be ignored

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Many UK tax questions have been settled by the European Court such as ICI v Colmer and the various M & S cases for example. Whilst it is likely(? )that once Brexit is completed  the Supreme Court will be the final arbiter of UK tax questions, what happens to principles established earlier by the European Court?

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paddle steamer
By DJKL
26th Apr 2017 16:28

Big question.

I read somewhere that legislation might be brought in to make them all still binding until expressly varied by UK Act, similar, or subsequently varied by the Supreme Court, but this sort of stuff is way over my head re what, legally, is the art of the possible.

There must somewhere by a lobby group, "solicitors for Brexit", as they are all going to be on the gravy train for life; bit like the EU itself.

My Brother in Law's brother practices international commercial law from offices in England, France and India, next time he is up here I will be able to judge what is happening based on the car he is driving.

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RLI
By lionofludesch
26th Apr 2017 16:35

Whatever was the law at the time will stand.

The law changes all the time*. It's not just EU stuff.

*Except when there's an election on. Which is pretty much 90% of the time.

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chips_at_mattersey
By Les Howard
26th Apr 2017 19:35

My understanding is that the ECJ’s pre-Brexit supremacy will remain until the formal date of leaving the EU. It is possible that there will then be a transition period in which the rulings of the ECJ will continue to have supremacy in some areas. Then, at some point, presumably such supremacy will cease, but previous decisions will continue to have effect.

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Replying to leshoward:
RLI
By lionofludesch
26th Apr 2017 20:09

Who knows? The only rules will be the rules the Government have to make up yet.

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