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VAT
HMRC has updated VAT Notice 700/46: Agricultural flat rate scheme to include updates on leaving the scheme (sections 7.2 and 7.3).
Distance selling
The Finance Act 2021 Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 1 and Transitory Provision) Regulations SI 2021/770 bring into force the bulk of the provisions in FA 2021 Sch 18 related to VAT and distance selling from 1 July 2021. Schedule 18 implements Council Directive (EU) 2017/2455 so far as relevant to the UK’s obligations under the Ireland/Northern Ireland protocol.
Vehicles exports
VAT Notice 707: Personal export scheme has been amended at paragraph 8.4 to take in changes to the conditions to use the personal export scheme for zero rating the supply of a motor vehicle that is removed from the UK by the purchaser.
Tax credits
Some 440 000 tax credit...
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