Introduction As 2020 limps to a close, I’ve decided to avoid the ever-present topic of Brexit – not least because, as at the time of writing, the actual working details of the exciting new VAT regime are still unclear. [...]

Introduction One of the big changes arising from Brexit is that anyone trading in goods into or out of NI will need to have some familiarity with import and export rules. This is especially the case for trade in [...]

Cross-Border VAT (1): How Do I Deal With B2B EU Supplies Of Goods? Introduction Even before Brexit and its attendant concerns began to stalk the land, cross-border VAT was a tricky area. In practice, of course, most cross-border movements [...]

What Is The Option To Tax? Introduction The Option to Tax is like New York: it’s so good, they named it twice. Whether it survives the coronavirus crisis better than the Big Apple does remains to be seen. It [...]