The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note examines the implications at the end of the implementation period for goods moving to and from Northern Ireland.
For an overview of the impact of Brexit on cross-border movements of goods generally, see the Brexit ― moving goods between the UK and EU after the implementation period guidance note.
For an overview of the impact of Brexit on VAT and customs more broadly, see the Brexit ― overview guidance note.
For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301.
Northern Ireland is given special status under the term
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