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Brexit – HMRC provides clarifications on VAT treatment of goods movements during the end of the transition period

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At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country.

In this context, the HMRC has published a notice clarifying the VAT treatment applicable to cross-border transactions between the EU and the UK at the end of the transitional period.

For further details, please contact our experts.

Source: HM Revenue & Customs

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