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VAT and freight transport services: regulations

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The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order, SI 2012/2787, amends VATA 1994 Sch 4A Part 2 to remove UK VAT from supplies of freight transport and associated  services which take place wholly outside the EU. The order formalises a ‘temporary easement’ introduced by HMRC in March 2010.

Categories: News , Indirect taxes , VAT