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Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)

This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)

At a glance

TypePolicy paper

First published11 Dec 2015

Last updated11 Dec 2015

Organisations

HM Revenue & Customs

Topics

VAT

Source

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