Postal imports
Case law
Commentary –
VAT Reporter ¶63-735
Delivery without payment of VAT
Legislation/Regulatory –
SI 1995/2518 reg. 122
Generally
Commentary –
VAT Reporter ¶63-735
Not over £2,000 in value
Commentary –
VAT Reporter ¶63-735
Over £2,000 in value
Commentary –
VAT Reporter ¶63-735
Tax point
Commentary –
VAT Reporter ¶63-735