In this week’s Annual Budget, the government has confirmed UK Import Postponed VAT Accounting (PVA) is to be introduced for all imports on 1st January 2021. The government wants to make the most of the opportunity of leaving the EU to make our VAT and excise system more business-friendly, while continuing to recognise the significant contribution of VAT and excise towards the public finances. The Budget meets the government’s commitment to review the alcohol duty regime to ensure it works for UK producers and consumers. Postponed VAT accounting will also change the time when import VAT is due to HMRC, providing an important cash flow advantage to businesses across the country that are integr
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