EU VAT area and pre-commencement requirements

Part of Taxation (Cross-Border Trade) Bill – in the House of Commons at 6:15 pm on 16th July 2018.

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Photo of Yvette Cooper Yvette Cooper Chair, Home Affairs Committee 6:15 pm, 16th July 2018

I think that the right hon. and learned Gentleman is right on two counts. First, I think that this inconsistency and buckling in the face of objections from what I consider to be an unrepresentative group is the wrong approach. Secondly, I think that these customs arrangements are immensely important.