HMRC have updated the following:
- Pay less import duty and VAT when re-importing goods to the UK – information about “Claiming relief for exporting goods using a Duplicate List” has been updated; and
- Customs, VAT and Excise UK transition legislation from 1 January 2021 – SI 2022/1312 — The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 has been added.
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.