Assimilated EU case law forms part of assimilated law (before 2024 referred to as retained EU law (see A2.202). Retained general principles of EU law also formed part of retained EU law before 2024 but the concept of retained EU general principles in domestic legislation is now widely abolished1.
Assimilated EU case law
EU case law continues to be relevant to UK taxpayers, and HMRC, even after IP completion day. Initially referred to as 'retained EU case law', from 2024 the legislation refers to such case law as 'assimilated EU case law'. Its status in UK law depends on whether it dates from before, or after, IP completion day.
The UK's domestic case law dating from before IP completion day and relating to EU law continues to be relevant for the purpose of interpreting retained EU law. However courts will no longer be bound by decisions made by the European Court of Justice on or after IP completion day. There may also be uncertainty in the courts over the relevance
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Web page updated on 17 Mar 2025 16:40