The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note examines provides an overview of the status of Northern Ireland for VAT (and, at a high level, customs) purposes.
Northern Ireland has special status for VAT purposes and hence many rules apply differently in respect of Northern Ireland as opposed to the rest of the United Kingdom.
For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301 and V3.360.
The Brexit Withdrawal Agreement between the UK and the EU contains a ‘Protocol on Ireland / Northern Ireland’ (Protocol) designed in ord
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