Commentary

V1.309 Brexit—goods imported from the EU and specified supplies

Part V1 General principles and rates of tax

V1.309 Brexit—goods imported from the EU and specified supplies

Brexit—input tax

V1.309 Brexit—goods imported from the EU and specified supplies

This paragraph looks at the impact on input tax associated with Brexit, in particular:

  1.  

    •     input tax on goods imported from the EU

  2.  

    •     input tax on 'specified supplies'

  3.  

    •     VAT incurred in EU member states

For an overview of the impact of Brexit on VAT more broadly, see V1.301.

Brexit—goods imported from the EU

The treatment of VAT paid or payable on goods imported from a third country and on acquisitions of goods from EU member states is covered generally in V3.426 and V3.427.

At the end of the implementation

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