United Kingdom HMRC Collection: Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia 30 December 2021
United Kingdom HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK 30 December 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-633/15 (London Borough of Ealing) – Exemption only if it does not lead to a distortion of competition 29 December 2021
European UnionUnited Kingdom Brexit red tape: More disruption to food supplies looming as EU is ‘not prepared’ for new UK import rules per Jan 1, 2022 29 December 2021
United Kingdom HMRC Guidance: Other products and circumstances affecting the second-hand vehicles VAT margin scheme 23 December 2021
United Kingdom HMRC Policy paper – Revenue and Customs Brief 15 (2021): Repayment of VAT to overseas businesses not established in the EU and not registered in the UK 23 December 2021
United Kingdom HMRC Guidance: Corporate purchasing cards (VAT Notice 701/48) – Ability to deduct VAT based on credit card statement 22 December 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-38/16 (Compass Contract Services) – Adjustment of output and input VAT: Different limitation periods do not breach EU law 22 December 2021
United Kingdom FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd) 22 December 2021
United Kingdom Consultations and calls for evidence on tax administration, policy areas published 21 December 2021
United Kingdom HMRC Guidance: Work out which packaging is subject to Plastic Packaging Tax 21 December 2021
United Kingdom HMRC Guidance: Check if you need to register for Plastic Packaging Tax 21 December 2021