Question to the Attorney General:

To ask the Attorney General, pursuant to the review of EU retained law, what discussions she has had with the Financial Secretary to the Treasury and her officials on the legal risk of (a) applying sunset clauses to and (b) attempting to codify the existing applications of VAT rules in the UK derived from EU case law concerning the (i) definition of business and (ii) abuse principle.

By convention, whether the Law Officers have been asked to provide advice, and the contents of any such advice, is not disclosed outside Government.

This convention protects the Law Officers’ ability as chief legal advisers to the Government to give full and frank legal advice and provides the fullest guarantee that government business will be conducted at all times in light of thorough and candid legal advice.