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"
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
