- HMRC updated VAT Notice 703 with changes to evidential requirements for zero-rating and customs terminology/processes.
- VAT Notice 735 now includes a section clarifying that the domestic reverse charge does not apply to electricity supplied at electric vehicle charging points.
- New handbooks have been added to the Customs Technical Handbooks collection, covering topics such as customs supervised export, designated export places, goods vehicle movement service, and UK continental shelf movements.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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