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Hello. Thank you for providing this wonderful free service.
May I ask about the following in the notes (if they are still current?
6.2 The European Union
The UK should be treated as being a member of the EU for purposes of the examinations covered by this
The aim of the EU is to remove barriers and distortions due to diferent economic and political policies
imposed in diferent member states.
Although EU members do not have to align their tax systems, members can agree to jointly enact specifc
laws known as Directives. The most important example is VAT, as EU members have aligned their policies
according to EU legislation but the members do not need to align the rate.
Cases have been brought before the European Court of Justice regarding the discrimination of non-residents,
some of which have led to a change in UK tax law.
Yes – still relevant for current exams irrespective of the UK having left the EU