United Kingdom Performance Fees Agreed Within a VAT Group Not Subject to VAT Even Though Payment Happens At a Later Stage, First-tier Tribunal Says 27 April 202129 views1 min read Source: IBFD (subscription needed) VAT group HMRC Guidance: How to claim VAT relief on goods imported for onward supply to an EU country HMRC Guidance: Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU