United Kingdom HMRC Statutory guidance: Notices made under the Taxation (Cross-border Trade) Act 2018 16 January 2022
United Kingdom Boris Johnson risks losing Tory voters by keeping VAT on energy bills, poll reveals 15 January 2022
United Kingdom HMRC Policy paper VAT (Distance Selling and Miscellaneous Amendments) Regulations 2021 and VAT (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021 15 January 2022
United Kingdom HMRC Guidance Claiming preferential rates of duty between the UK and EU 15 January 2022
United Kingdom HMRC Statutory guidance: Notices made under the Customs Regulations 2019 from 1 January 2022 15 January 2022
United Kingdom HMRC Policy paper UK approach to negotiating a free trade agreement with India 14 January 2022
United Kingdom VAT recovery on deal costs – selling shares to fund ‘downstream’ taxable activity 13 January 2022
United Kingdom Tory suspended for voting to cut VAT on energy bills – despite Boris Johnson backing idea 13 January 2022
European UnionUnited Kingdom ECJ C-156/20 (Zipvit Limited) – Judgment – Deduction of input tax is not possible without possession of an invoice stating the VAT 13 January 2022
United Kingdom Importing from and re-exporting union goods to the EU – flowchart (accessible version) 13 January 2022
United Kingdom Import and export of goods between the UK and the EU: updates to the Border Operating Model 13 January 2022
United Kingdom VAT Group Registration applications – VAT accounting and reporting pending HMRC’s response 12 January 2022
United Kingdom VAT was not due on the termination of a lease Topics (Ventgrove Limited v Kuehne and Nagel Limited) 12 January 2022
United Kingdom Hotel granted the luxury of VAT recovery on a sale of shares to raise funds 12 January 2022