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Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Introduction to customs duties / V17.103A The UK EU Trade and Cooperation Agreement

V17.103A The UK EU Trade and Cooperation Agreement

Part V17 Customs duties

The UK EU Trade and Cooperation Agreement (TCA) reached between the UK and the EU sets out preferential arrangements in areas such as trade in goods and in services, digital trade, intellectual property,

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V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V1.230G VAT and the principles of legal certainty and legitimate expectation

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

C00100 Anchor Foods Limited v C & E Comrs

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V4.186 Exemption—investment gold

V21.151 Credits and repayments

V3.158 Value—price discounts and rebates

VAT 769 Notification of Insolvency

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing

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