HMRC have updated their guidance on “how to fill in and submit your VAT Return (VAT Notice 700/12)”. The changes “clarify that acquisitions are goods you bring into Northern Ireland from EU member states”.
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.