The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the zero-rating provisions that relate to supplies of freight containers that will be removed from the UK.
From a VAT perspective, a container is treated as an article of transport equipment, such as a lift-van, moveable tank or similar that meets the following conditions laid down in HMRC Notice 703/1 :
HMRC also goes on to state that the term container includes:
However the term container does not
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