HMRC has issues a revised VAT Notice 700/1. Changes to the notice include information on the introduction of new powers enabling HMRC to hold an online marketplace jointly and severally liable for the unpaid VAT of an overseas seller trading goods in the UK through that marketplace.

The Notice includes new information on HMRC’s powers to direct certain non-established taxable persons to appoint a UK-based VAT representative.

VAT Notice 700/1 can be found here.