The UK government will present to Parliament on 9 December its Taxation (Post-Transition Period) Bill 2019-21 which will cover the customs duties (tariffs) and VAT treatment of goods moving between Great Britain and Northern Ireland (NI). The Bill recategorize such movements as UK internal movements, and would overwrite the Brexit Withdrawal NI Protocol in the event that the EU and UK do not reach a tariff-free Free Trade Agreement (FTA) before 1 January 2021.
Source Avalara
See also Brexit Internal Market Bill – the 3 issues
Latest Posts in "United Kingdom"
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
