CUSTOMS EXCISE DUTIES

Ray McCann

Consultant and former CIOT president Ray McCann discusses the limitations of HMRC’s recent compliance strategy and suggests a more pragmatic approach.

Richard Asquith

Several months into the post-Brexit world of GB/EU customs declarations, tariffs, VAT changes and trading under the Northern Ireland Protocol, what are proving the crunch points? This article provides checklist of actions to keep goods moving and mitigate the import taxes, including rethinking Incoterms to retain EU business. This includes the requirements tax and customs authorities are imposing or struggling with in both GB and Northern Ireland – from EORI numbers to failing IT systems.

Catherine Robins

Jason Collins

Now that the Brexit transition period has ended, where does this leave the UK’s administrative cooperation with other jursidictions, ask Jason Collins and Catherine Robins (Pinsent Masons).

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.

Tim Jarvis

Robert O'Hare

Tim Jarvis and Robert O’Hare (Squire Patton Boggs) examine the English freeports tax offering and consider whether it provides an insight on government policy more generally.

Rhiannon Kinghall Were

New relationship, new rules.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.

Kevin Hall

Punnit Vyas

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.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.

Alfred Artley

George Peretz KC

George Peretz QC and Alfred Artley (Monckton Chambers) explain how the Protocol will be subject to significant European oversight that could result in prolonged litigation, both domestically and at EU level.

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