UK Tax Focus

Cross-Border Goods Movement – Evidence For VAT Zero-Rating


Cross-Border Goods Movement – Evidence For VAT Zero-Rating

8 February 2018, 12.00 GMT/13.00 CET
Host: Gareth Pritchard
Presenters: Mark Howard, Sarah Gallie, Jeffrie Mann

To zero-rate the cross-border movement of goods it is a requirement that evidence of the removal from the UK is retained by the supplier within certain time limits. However, this is not always straightforward, highlighted by recent litigation and it being an area of increased HMRC scrutiny. Additionally, new legislation that introduced penalties for transactions connected with VAT fraud mean businesses need to consider additional requirements to document/verify supply chains and associated transactions. We'll discuss:

  • Evidence required and examples of best practice.
  • Issues around identifying who is the exporter and managing evidence.
  • The new penalty for transactions connected with VAT fraud.
  • The impact of Brexit.
  • Implications from case developments and the EC paper on the definitive VAT regime.

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