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Brexit
Finance Act 2016 Section 126 (Appointed Day) the Taxation (Cross-border Trade) Act 2018 (Appointed Day No 8 Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No 1) (EU Exit) Regulations SI 2020/1642 bring into force several changes to domestic UK VAT law from 11 pm UK time on 31 December 2020.
Stamp duty land tax
The Stamp Duty Land Tax (Administration) (Amendment) Regulations SI 2021/13 amend part 1 of Sch 2 to the Stamp Duty Land Tax (Administration) Regulations SI 2003/2837 to provide a new SDLT 1 form required to deal with the non-UK resident SDLT surcharge that will apply from 1 April.
Extra-statutory concessions
HMRC has updated VAT Notice 48: Extra statutory concessions to remove paragraph 2.6 - supplies to diplomatic missions international organisations NATO forces etc in other European Community countries...
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