Once again, changes announced by HMRC left me totally unmoved, as they announced the proposed changes some months ago. In short: A revised electronic means of reclaiming VAT incurred in other EU countries. Changes to the “time of supply” rules for intra-EU supplies. Changes to the “place of supply” rules for intra-EU supplies of services.… Read More


There is a reasonably good chance that you will not have heard the expression “Intrastat”, let alone know what to do with it! In short, the EU demand that each Member State collects statistical information on trade going between Member States. For certain levels of trade, this is collected using the “intrastat” procedure. Hitherto, the… Read More