Commentary

V1.303 Brexit—disclosure of information and VIES

Part V1 General principles and rates of tax

V1.303 Brexit—disclosure of information and VIES

V1.303 Brexit—disclosure of information and VIES

T(CT)A 2018, s 42, s 51(1) and s 52(2) provide that the appropriate Minister may by regulations make such provision as is considered appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU relating to:

  1.  

    •     VAT

  2.  

    •     customs duty

  3.  

    •     excise duty

The VAT Information and Exchange System ('VIES')1 was replaced, in respect of UK VAT registrations2 with a UK scheme3 with effect from 1 December 2020 (although the VIES database still contains Northern Ireland businesses which have a VAT registration number with an 'XI'

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