Value Added Tax EU Exit Transitional Provisions
Value Added Tax EU Exit Transitional Provisions Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period. From: Contents 1. Overview This notice provides an outline of the VAT treatment of transactions or movements of goods which span the end of the transition period. This is a public notice for the purpose of regulation 11 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/513) which allows HM Revenue and Customs (HMRC) to make provisions to deal with...
Source: gov.uk