In November 2021, the UK Government updated the Border Operating Model (BOM), the primary document outlining the UK’s border controls for the import and export of goods between the UK and the European Union.
Source Smith and Williamson
Latest Posts in "United Kingdom"
- UK Budget 2025: HMRC Eases VAT Rules for UK Businesses with EU Branches
- Budget 2025: Government Bans VAT Loophole for Uber, Bolt and Ride-Hailing Apps
- UK Mandates E-Invoicing for VAT Businesses by 2029: Key Impacts and Next Steps
- UK to Mandate B2B and B2G eInvoicing from April 2029: Key Details and Timeline
- VAT on Maintenance Trust Companies’ Supplies Not Exempt: Places for People Homes Ltd v HMRC 2025
