Whilst the effect of Brexit on the UK VAT system cannot yet be fully known, what is certain is that the UK courts will be required to interpret the UK’s VAT legislation consistently with EU law until the UK formally leaves the EU. After formal Brexit, it is likely that the decisions of the CJEU on the VAT directives will remain of persuasive authority in interpreting the UK VAT Act, save in areas where Parliament has amended the Act after Brexit. Widespread amendment of the Act is unlikely, save for some modifications to take account of specific UK interests and to reflect the fact that supplies to and from the EU will no longer be intra-Community supplies.