Commentary

V7.257 Exports and dispatches—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.257 Exports and dispatches—introduction

Part V7 Tax planning | Commentary

Exports and dispatches

V7.257 Exports and dispatches—introduction

Note – the description of dispatches in this section refers to the position prior to 1 January 2021, at which point the UK (other than Northern Ireland) ceased to be bound by EU legislation (other than that which has been incorporated into UK legislation as 'EU retained legislation').

The VAT treatment of goods supplied from the UK depends on two key factors:

  1.  

    •     whether the goods are supplied to a country that is inside or outside the EU

  2.  

    •     if the goods are supplied to a person that is based in another

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