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.
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.
