Previously considered outside the scope of VAT, the paper provides that in light of certain EU court cases, such charges are considered within the scope of VAT, with related guidance updated accordingly.
HMRC letters to VAT-registered businesses in Northern Ireland highlighting actions they need to take to prepare for new processes for moving goods under the Northern Ireland Protocol from 1 January 2021. These letters...
Contents Exporting and sending goods outside of the UK Importing and bringing goods into the UK The customs clearance process Webinars for exporters of animals and products of animal origin to the EU Related content...
Why is concluding a Free Trade Agreeement (FTA) diffficult?
FTA Governance and dispute resolution
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