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UK Tax Update 2026: Indirect Tax and Customs Consultations

  • Tax Update 2026 includes consultations on indirect tax measures, with submissions due in August/September 2026.
  • A proposal would extend online marketplace VAT liability to UK business sales when goods are in the UK at point of sale, including food delivery, to reduce non-compliance.
  • A social housing proposal would introduce zero-rated VAT on bare land sold for social housing, removing the need for “golden brick” compliance.
  • A customs modernisation call for evidence seeks views on digitalised trade, customs data, customs model alignment, and customs authorisations.
  • Another consultation proposes mandatory registration for customs intermediaries submitting declarations on behalf of businesses, covering scope, implementation, and enforcement.

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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