In this week's update we look at a new HMRC guidance collection on the UK's import one stop shop (IOSS), cases on pre-registration input tax and the option to tax and a tax tip on the option to tax as a VAT planning tool.
<iframe width="560" height="315" src="https://www.youtube.com/embed/3NcnCo-6hJE?si=ALZ3hCCtkRdpHgb5" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" referrerpolicy="strict-origin-when-cross-origin" allowfullscreen></iframe>