On 20 February 2019, the ‘Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019’ was initiated by the government. This is a Brexit Omnibus Bill to prepare Ireland for a no deal withdrawal by the UK from the EU.
In this briefing we look at:
- VAT postponed accounting for imports;
- VAT 56 Authorisation;
- VAT retail export scheme; and
- Duty-free purchases.