The Value Added Tax (Amendment) Regulations, SI 2016/989, coming into force on 7 November 2016, enable HMRC to refuse to register a VAT representative appointed by a non-EU trader, and to cancel a registration, if it does not consider the VAT representative to be a fit and proper person to act in that capacity. The regulations are made under a power introduced by FA 2016 and form part of a package of measures to tackle VAT evasion by overseas businesses using online marketplaces.
The Value Added Tax (Amendment) Regulations, SI 2016/989, coming into force on 7 November 2016, enable HMRC to refuse to register a VAT representative appointed by a non-EU trader, and to cancel a registration, if it does not consider the VAT representative to be a fit and proper person to act in that capacity. The regulations are made under a power introduced by FA 2016 and form part of a package of measures to tackle VAT evasion by overseas businesses using online marketplaces.
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