Upper Tribunal: application of the “Lennartz Accounting Method”

Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter. Contents Detail 1. Overview 2. Delivered goods 3. Direct marketing...

A guide to how the border with the European Union will work after the transition period. 5 January 2021 Links concerning Rules of Origin were updated 31 December 2020 Added Border Operating Model case studies. 31...