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Tax Aware

Issue 13: February 2021

Tax Aware

Importing and exporting goods post-Brexit

Now that the UK has left the EU, those exporting and importing goods between the UK and EU must review how this affects sales VAT, import VAT and customs duty, as well as the controls and procedures at the border. Read more.


A Brexit benefit for our non-UK clients

Now that the UK has left the EU and the transition period is over, our supplies of legal services to overseas non-business clients should ordinarily no longer be subject to UK VAT, unless they directly relate to UK land. Read more.

HMRC paper

Prolonged HMRC domicile enquiries appear set to continue

In light of the recent Upper Tribunal decision of Embiricos [2020] UKUT 370, taxpayers cannot expect to use partial closure notices to force HMRC to complete their domicile status enquiries before providing details of their foreign income and gains. Read more.

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