Chapter 1 - The NI Protocol and the movement of goods between NI & GB and GB to NI

10 minutes

Video Overview

Michael looks at the flow of goods between Northern Ireland and GB, what the NI Protocol states about these movements and the VAT implications for business. He also looks at the VAT implications of the movement of goods between GB and Northern Ireland and what arrangements have yet to be finalised.

Chapter 2 - The NI Protocol and the movement of goods between NI to EU, GB to EU and EU to GB

9 minutes

Video Overview

Michael examines what we know about the movement of goods between NI and the EU and the potential EU VAT benefits for NI businesses. Michael also details the implications of moving GB to EU, EU to GB and the custom implications and VAT treatment of these movements.

Chapter 3 - Considerations if you trade with non-EU countries and the implications of VAT to the services industry

7 minutes

Video Overview

This chapter reviews considerations for businesses trading from NI to non-EU countries. It also examines the implications for the services industry-particular companies involved with use and enjoyment provision or digitalised services.

Chapter 4 - Overview of key issues and actions for businesses.

8 minutes

Video Overview

Michael summarises the key issues and actions from the webinar and provides and overview of what VAT actions businesses should take now.

EU Exit | VAT and the Northern Ireland Protocol

In this webinar Michael McNeill from PwC provides an overview of the current VAT rules and regulations, the latest information released by the European Union and the UK Government and the VAT implications on the flow of goods. Michael summarises the key issues and provides recommendations of what businesses can do to mitigate operational impact and adapt to these changes to VAT.

Note: This webinar originally took place on 8 October however the content has been updated to reflect the VAT changes published by HMRC on 26 October - https://www.nibusinessinfo.co.uk/content/brexit-accounting-vat-goods-moving-between-great-britain-and-northern-ireland-1-january

34 minutes
4 videos