Interpretation of VAT and Excise law from 1 January 2024

17 April 2024| CATEGORIES: Brexit, UK VAT legislation| TAGS: , ,

HMRC have published Revenue and Customs Brief 4 (2024) which explains how VAT and excise legislation should be interpreted in light of the Retained EU Law (Revocation and Reform) Act 2023, and
the bespoke solution introduced for VAT and excise in Finance Act 2024. The Retained EU Law (Revocation and Reform) Act 2023 removes the supremacy of EU law in the UK.


GB to NI Goods: UK Internal Market Scheme to replace the UK Trader Scheme from 30 September 2023

13 September 2023| CATEGORIES: Brexit, GB to NI goods, Not at risk| TAGS: , , ,

HMRC have issued a reminder to businesses selling goods from Great Britain into Northern Ireland that the UK Internal Market Scheme (UKIMS) will replace the UK Trader Scheme (UKTS) from 30 September 2023.  The UK Internal Market Scheme will continue to enable registered traders to move goods in line with existing ‘not at risk’ arrangements.


The Windsor Framework – VAT and Customs changes

3 March 2023| CATEGORIES: Brexit, Northern Ireland Protocol, The Windsor Framework| TAGS: , , ,

The UK Government has reached an agreement in principle with the EU, aimed at addressing post-Brexit problems with the Northern Ireland Protocol. The Windsor Framework, replaces the old Northern Ireland Protocol. It delivers free-flowing trade in goods between Great Britain and Northern Ireland through a new green lane.


New VAT second-hand motor vehicle payment scheme

9 February 2023| CATEGORIES: Brexit, second-hand vehicles, VAT| TAGS: , ,

A new VAT-related payment scheme for businesses that buy second-hand cars in GB and move them to Northern Ireland or the European Union for resale is to be introduced. This puts Northern Ireland dealers in a comparable financial position to their counterparts in the rest of the UK. Under the terms of the Northern Ireland Protocol the VAT second-hand car margin scheme could no longer be used by dealers for these sales.


Brexit Alert: New VAT rules for goods sold via online marketplaces

From 1 January 2021 there will be significant changes to the UK VAT treatment of goods sold to UK customers via an online marketplace including EU distance selling rules no longer applying to business to consumer (B2C) cross-border sales of goods between the EU and UK.

5 December 2020| CATEGORIES: Brexit, e-Commerce, VAT / GST ALERTS

UK airport

Brexit Alert: Withdrawal of the VAT Retail Export Scheme and airside tax-free sales concession

Following public consultation the UK government has announced that the VAT Retail Export Scheme and airside tax-free sales concession will be withdrawn in Great Britain. Overseas visitors will no longer be able to obtain a VAT refund on items they buy in GB and take home with them in their luggage.

7 November 2020| CATEGORIES: Brexit, VAT


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