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VAT


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. 

Last month, the High Court may have ended 27 years of VAT bad debt relief (BDR) litigation.
Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Matthew Mortimer and Emma Noehrbass (Mayer Brown) consider some important tax treatments that can apply to receivables finance transactions.
A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.
There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
Mark Agnew and Philippe Gamito (Baker McKenzie) examine the continuing viability of VAT groups in the light of a recent CJEU decision.
Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
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