Commentary

V7.265 Other common export/despatch problems

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.265 Other common export/despatch problems

Part V7 Tax planning | Commentary

V7.265 Other common export/despatch problems

Highlighted below are four common export/despatch problems that have been raised on many occasions over the years. They are all relevant to practical situations that could be encountered by advisers in the course of their work:

  1.  

    •     Example 7 – customer based outside the EU but goods never leave the EU

  2.  

    •     Example 8 – customer based in the EU but goods are shipped outside the EU

  3.  

    •     Example 9 – customer based in the UK but goods are shipped to another EU country

  4.  

    •     Example 10 – customer is VAT registered in another EU country but goods do not leave the

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