HMRC has published new guidance for claims under the VAT second-hand motor scheme in Northern Ireland by businesses which do not have an establishment in the UK (these are claims under Article 8 of the principal Order establishing the scheme, SI 2023/68):
HMRC has published new guidance for claims under the VAT second-hand motor scheme in Northern Ireland by businesses which do not have an establishment in the UK (these are claims under Article 8 of the principal Order establishing the scheme, SI 2023/68):