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IMPORT-VAT


The CBAM trilemma premium
Card image Joshua Stevens
The UK’s Carbon Border Adjustment Mechanism launches in January 2027.  Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.
29 January 2025
The VAT review for December 2023 premium
Card image Jo Crookshank
Card image Gary Barnett
Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
30 November 2023
The TCA rules of origin premium
Card image Jonathan Main
Jonathan Main (MHA Moore and Smalley) explains the new rules of origin that underpin the free trade agreement between the UK and the EU.
13 January 2021
The VAT changes to GB imports and online marketplace burdens premium
Card image Punnit Vyas
Card image Kevin Hall
Kevin Hall (Wright Hassall) and Punnit Vyas (Haines Watts) examine the new VAT rules for importing goods into GB from countries outside the UK and for online marketplaces.
6 January 2021
The VAT review for November 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 November 2020
New UK guidance on reclaiming import VAT
Card image Richard Woolich
HMRC has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.
31 July 2019
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