HMRC have translated their guidance VAT and overseas goods sent to the UK and returned to the seller – the guidance explains how sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
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.