HMRC have updated their guidance on claiming for certain items that are imported as freight (or in some cases in baggage):
- blood grouping, tissue typing and therapeutic substances;
- donated medical equipment;
- commercial samples;
- goods for testing;
- capital goods;
- goods for disabled people;
- inherited goods; and
- decorations and awards.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
