NEWS

The European Commission has welcomed the adoption of measures enabling member states to relieve EU hospitals, medical practitioners and individuals from VAT when acquiring coronavirus vaccines and testing kits. The rules should provide more efficient...

The CIOT has responded to the Treasury policy paper VAT and the public sector: reform to VAT refund rules on proposals to reform the operation of VATA 1994 s 41, which allows limited input tax recovery for public sector organisations. The insitute...

HMRC has published two VAT policy papers to help businesses prepare for the end of the Brexit transition period:Accounting for VAT on services between the UK and EU member states from 1 January 2021 explains how VAT will be charged and accounted for...

The Travellers Allowances and Miscellaneous Provisions (EU Exit) Regulations, SI 2020/1412, make changes at the end of the Brexit transition period to the rules for the VAT and excise duty treatment of goods for personal use that are brought...

HMRC has published a list of locations where easements to customs controls will apply from the end of the Brexit transition period. HMRCs other listed locations document identifies airports, rail terminals and maritime ports and wharves as...

HMRC has issued guidance to explain what businesses need to do when using common transit from 1 January 2021. Common transit is a reference to the common transit convention, to which the UK and the EU, among other countries, are signatories. It eases...

The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order, SI 2020/1417, makes changes to article 5 of SI 1990/2167 in relation to the treatment of goods imported into the UK. Article 5 treats goods brought into the UK via the channel...

HMRC has published new guidance Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU from 1 January 2021 for VAT-registered businesses trading in Northern Ireland or between NI and the EU. Businesses...

New HMRC guidance Check if you need to make an entry summary declaration from 1 January 2021 covers entry summary declarations (ESD) where businesses move goods into GB or NI directly, or from GB to NI. The legal requirement to submit an ESD lies...

The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations, SI 2020/1454, establish the definition of qualifying Northern Ireland goods under section 8C(6) of the European Union (Withdrawal) Act 2018. The definition...