# Hammad Baig ## Posts - [International trade law and the practical questions it raises for UK businesses](https://hammadbaig.co.uk/wto-digital-trade-customs-international-trade-law-uk-business-risk/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]International trade law has moved from the background of business risk to the foreground. Geopolitical tariff policy, WTO reform, carbon border measures, digital trade rules and supply-chain resilience are no longer matters for trade policy specialists alone. They affect the practical commercial and legal environment in which UK importers and exporters operate. For most UK businesses, the questions are concrete rather than theoretical. Does a new tariff apply to this product? Is quota access available — and on what conditions? If a safeguard measure has been imposed, is it consistent with WTO obligations, and does that matter to... - [Customs law is not static: what the Customs (Miscellaneous Amendments) Regulations 2026 signal](https://hammadbaig.co.uk/customs-miscellaneous-amendments-regulations-2026-digital-carnets-declarations/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]UK customs law is a framework under active development. The Customs (Miscellaneous Amendments) Regulations 2026 are not a single dramatic reform — but they are a useful reminder that businesses and advisers relying on customs procedures need to keep those procedures under active review. The 2026 amendments cover several distinct areas. They update requirements for customs facilities at ports. They introduce a simplified declaration route for digital carnets, supporting the use of electronic temporary admission documents in place of paper-based processes. They establish bulk customs declaration arrangements for postal packets across the UK — a change with practical... - [Border controls after Brexit: what the Border Target Operating Model means for importers in practice](https://hammadbaig.co.uk/border-target-operating-model-import-compliance-sps-customs-controls/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]The UK’s post-Brexit border architecture is more complex than it may appear on the surface. The Border Target Operating Model introduced a risk-based approach to security and sanitary and phytosanitary controls for goods entering Great Britain — but its practical effect is not simply a matter of additional checks. It is a structural change in how border compliance risk is distributed. For importers of food, agricultural goods and products of animal origin, the SPS requirements are the most immediate concern. Certification, pre-notification, designated point-of-entry routing and physical checks all create potential points of failure. A single missed requirement... - [UK steel trade measure from 1 July 2026: tariffs, quotas and immediate action for importers](https://hammadbaig.co.uk/uk-steel-trade-measure-from-1-july-2026-tariffs-quotas-and-immediate-action-for-importers/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]The UK’s new steel trade measure takes effect on 1 July 2026 — weeks away. For importers, manufacturers and downstream users of covered steel products, the time for preparation is now. From that date, tariff-free access for covered steel products will be subject to reduced quota volumes. Steel imported outside those quotas will face a 50% tariff. For businesses whose cost models were built on duty-free steel, or whose supply contracts do not allocate tariff risk, the financial exposure can be immediate and material. The practical issues are several. First, classification: not all steel products are covered, and... - [Transfer pricing adjustments and customs valuation: why the two regimes do not align](https://hammadbaig.co.uk/transfer-pricing-adjustments-and-customs-valuation-why-the-two-regimes-do-not-align/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]Related-party imports sit at the intersection of two legal regimes that ask different questions and produce different answers. Transfer pricing is concerned with whether the price between connected parties is arm’s length for direct tax purposes. Customs valuation is concerned with the value of goods at the point of importation. The two do not always agree. The practical tension arises most sharply when a group uses year-end transfer pricing adjustments — upward or downward — to bring intercompany pricing into an arm’s length range after the fact. For corporation tax purposes, this may be exactly what is required.... - [Advance Valuation Rulings: resolving customs valuation before HMRC comes to you](https://hammadbaig.co.uk/advance-valuation-rulings-resolving-customs-valuation-before-hmrc-comes-to-you/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]Most importers discover a customs valuation problem only when HMRC opens an enquiry. By that point, duty has been underpaid, interest may be running, and the paper trail may be incomplete. An Advance Valuation Ruling is designed to prevent exactly that situation. Customs valuation is one of the most technically demanding areas of customs law. The correct value for duty purposes is not always the invoice price. It may require analysis of royalties and licence fees, sales commissions, assists provided by the buyer, related-party pricing, adjustments for transport and insurance, and the treatment of post-importation payments. Getting this... - [UK CBAM: a new border tax for importers of carbon-intensive goods](https://hammadbaig.co.uk/uk-cbam-a-new-border-tax-for-importers-of-carbon-intensive-goods/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]From 1 January 2027, importing certain carbon-intensive goods into the UK will carry a new tax obligation that sits at the intersection of customs law, indirect tax and environmental regulation. Businesses that have not yet looked at the Carbon Border Adjustment Mechanism should start now. UK CBAM will apply to goods in sectors identified as being at risk of carbon leakage. Its purpose is to ensure that imported products face a carbon cost broadly comparable to that borne by UK producers under domestic carbon pricing. In practice, it is a new border tax — and it will need... - [Are Students Unions run establishments a Café or a Bar? Café-Bar? VAT Treatment of Catering Supplies](https://hammadbaig.co.uk/are-students-unions-run-establishments-a-cafe-or-a-bar-cafe-bar-vat-treatment-of-catering-supplies/): [vc_row triangle_shape=”no”][vc_column][vc_column_text] In R (oao Anglia Ruskin Students’ Union) v HMRC, the High Court ruled that the Anglia Ruskin Students’ Union could not seek judicial review of HMRC’s decision to apply VAT to catering supplies from their establishment, classifying it as a bar based on ordinary usage of the word.   In short, at [42] the Court held: “Student unions are not eligible bodies, and their supplies of catering would not be exempt under the strict terms of VAT legislation.”   As to the Students Union’s invocation of the principle of “fiscal neutrality”, at [38] the Court held that comparing... - [ASSET HOUSE PICCADILLY LIMITED - DOTAS](https://hammadbaig.co.uk/asset-house-piccadilly-limited-dotas/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] ASSET HOUSE PICCADILLY LIMITED – DOTAS – application under sections 306A and 314A Finance Act 2004 whether arrangements notifiable – whether respondent a ‘promoter’ [/vc_column_text][vc_empty_space height=”10px”][vc_row_inner css=”.vc_custom_1447237968646{padding-top: 37px !important;}”][vc_column_inner][vc_single_image image=”2886″ img_size=”full” alignment=”center” css=””][vc_empty_space height=”37px”][/vc_column_inner][/vc_row_inner][vc_column_text css=””] On 12 February the Tribunal released the decision in Asset House. See full transcript below: Introduction   This is an application (“the Application”) by the Applicants, (“HMRC”), seeking an order under section 314A (or in the alternative under section 306A) of part 7 the Finance Act 2004 (“FA 2004”) that the arrangements summarised at [6] below are, or are to be treated... - [Revving Through International Trade:
Tariffs & Harley-Davidson's Battle Over Origin of Motorcycles](https://hammadbaig.co.uk/revving-through-international-trade-tariffs-harley-davidsons-battle-over-origin-of-motorcycles/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Revving Through International Trade: Tariffs & Harley-Davidson’s Battle Over Origin of Motorcycles [/vc_column_text][vc_empty_space height=”10px”][vc_column_text css=””]Harley-Davidson Europe Ltd (referred to collectively with its group as ‘Harley-Davidson’) and Neovia Logistics Services International (‘Neovia’), are seeking the annulment, under Article 263 TFEU, of Commission Implementing Decision (EU) 2021/563, dated 31 March 2021. This decision, published in the Official Journal (OJ 2021 L 119, p. 117) and addressed to the Kingdom of Belgium, concerns the validity of certain binding origin information (BOI) decisions. The contested decision called for the revocation of two BOI decisions related to Neovia, acting on behalf of... - [The end of the £135 customs duty relief: what importers and platforms need to know about the road to March 2029](https://hammadbaig.co.uk/the-end-of-the-135-customs-duty-relief-what-importers-and-platforms-need-to-know-about-the-road-to-march-2029/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The end of the £135 customs duty relief: what importers and platforms need to know about the road to March 2029 [/vc_column_text][vc_empty_space height=”22px”][vc_row_inner css=”.vc_custom_1447237968646{padding-top: 37px !important;}”][vc_column_inner][/vc_column_inner][/vc_row_inner][vc_column_text css=””]The £135 customs duty relief for low-value imports into the UK has a confirmed end date. In the Autumn Budget 2025, the government announced that the relief will be removed by March 2029 at the latest. The current relief remains in place through at least 31 December 2026, but the direction of travel is clear, and businesses that rely on it — or compete against imports that do — should be... - [EDM Limited Fined for Breaching UK Export Controls: A Cautionary Tale](https://hammadbaig.co.uk/edm-limited-fined-for-breaching-uk-export-controls-a-cautionary-tale/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] On 18 November 2024, EDM Limited was sentenced for breaches related to UK export controls. The company was found guilty on three counts of exporting military goods without the necessary licence and was fined £89,359.80 (including costs). The value of the goods involved was £38,967.68, with the maximum penalty available to the court being approximately £116,000.00 (three times the value of the goods).   This case involved the evasion of UK export licensing controls on three exports of goods related to a military flight simulator. These goods required an export licence under the Export Control Order 2008.... - [Evaluating the Legal Burden of Proof: A Case Review of HMRC v. Sintra Global, Inc. and Parul Malde](https://hammadbaig.co.uk/evaluating-the-legal-burden-of-proof-a-case-review-of-hmrc-v-sintra-global-inc-and-parul-malde/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The world of tax law can often feel daunting, especially when it involves serious allegations like tax evasion. A recent case that highlights these challenges is HMRC v. Sintra Global, Inc. and Parul Malde. This case focuses on significant accusations of VAT and excise duty evasion related to alcohol supply in the UK. In this blog post, we will explore the case’s primary legal issues, the burden of proof, and the ramifications of HMRC’s actions.   Background and Context   Parties Involved: The appellants are the Commissioners for His Majesty’s Revenue and Customs (HMRC), and the respondents... - [Balancing Privacy and Transparency: The Anonymity Dilemma in Tax Tribunal Cases](https://hammadbaig.co.uk/balancing-privacy-and-transparency-the-anonymity-dilemma-in-tax-tribunal-cases-2/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The full case transcript can be found here: Taxpayer Anonymity Application Decision   Case Overview   The case involves an application for taxpayer anonymity in the Upper Tribunal (Tax and Chancery Chamber). The taxpayer, who had initially appealed against HMRC’s denial of certain tax deductions, sought to keep their identity confidential during the proceedings and in the final decision. This application was opposed by HMRC and several media organizations, including Times Media Limited and News Group Newspapers Limited.   Legal Context   The legal framework governing taxpayer anonymity in the UK is primarily derived from the principles... - [Comparative Analysis of Customs Duty and VAT Compliance Cases: HMRC v FMX, Caerdav v HMRC, and ThyssenKrupp v HMRC](https://hammadbaig.co.uk/comparative-analysis-of-customs-duty-and-vat-compliance-cases-hmrc-v-fmx-caerdav-v-hmrc-and-thyssenkrupp-v-hmrc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] 1. HMRC v FMX   Issue: Customs duty on garlic imported from Cambodia, which was actually of Chinese origin.   Decision: The Upper Tribunal allowed HMRC’s appeal, ruling that the post-clearance demand for customs duty was valid despite being issued after the three-year period, as the debt resulted from a criminal act.   Case Analysis: This case revolves around the importation of garlic, which was declared as originating from Cambodia but was later found to be of Chinese origin. The crux of the issue lies in the fraudulent misdeclaration of the goods’ origin to evade higher customs... - [Declarants who export goods under a licence](https://hammadbaig.co.uk/declarants-who-export-goods-under-a-licence/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC have reported that they are aware of some temporary issues with licence data flows between the Custom Declaration Service (CDS) and the Department for Business and Trade’s (DBT) electronic licensing systems (SPIRE/LITE). These issues occur when a CDS exports declaration contains errors which affect the licence. As a result, the declaration cannot progress to a cleared status.   Best practice when submitting a CDS declaration and declaring a licence   Ensure you are citing the correct license reference in Data Element (DE) 2/3 and have input the exact characters, omitting any whitespace such as spaces.  ... - [HMRC Repayment, Refund and Remission of Import Duty and VAT](https://hammadbaig.co.uk/hmrc-repayment-refund-and-remission-of-import-duty-and-vat/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Since BREXIT EU exports to the UK are subject to normal customs procedures. Applications for remission and repayment of import duties are now a common occurrence, in particular, for those traders who engage in ecommerce to end customers, that is, business to consumer sales. Returns by customers in the ecommerce setting are frequent. Processing such returns, in particular for sellers based outside the UK, comes with an administrative overhead which requires dealing with large swathes of data within strict deadlines.   A trader may claim for repayment if they have overpaid import duty and VAT. An importer,... - [Is sauce for the Goose good for the Gander?](https://hammadbaig.co.uk/is-sauce-for-the-goose-good-for-the-gander/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] I represented the Appellant in the interlocutory hearing in Greencyc v HMRC [2021] UKFTT 480 (TC) where Judge Aleksander refused permission for the Appellant to rely on an unpublished interlocutory decision, he said:   “what is sauce for the goose must also be sauce for the gander – if it is not proper for HMRC to cite an unpublished decision, fairness dictates that it is also improper for the appellant to cite an unpublished decision.”   However, in a recent decision Judge Ann Redstone in Andrew Lillicrap v HMRC [2023] UKFTT 72 (TC) took a different view... - [Overloading - Truck Trailer Weights - Transporting Goods Through the UK?](https://hammadbaig.co.uk/overloading-truck-trailer-weights-transporting-goods-through-the-uk/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] In addition to the regulations cited below, from 1 January 1999 the maximum weight limits contained within EU Directive 96/53/EC were adopted by GB as part of the Road Vehicle (Authorised Weight) Regulations 1998 as amended (AWR), statutory instrument number 3111.   The Authorised Weight Regulations operate in parallel to the Construction and Use Regulations but vehicles may only comply with one of the regulations – individual parts of the 2 regulations cannot be combined.           Axle weight: The total weight transmitted to the road by all the wheels on one axle.  ... - [HMRC bears the burden of proof in relation to information sought](https://hammadbaig.co.uk/hmrc-bears-the-burden-of-proof-in-relation-to-information-sought/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The question of burden of proof in the context of schedule 36 information notices has been the subject of debate for some time.   Mr Baig was instructed by Mr Scott Gilbert of Gilbert Tax to represent the Appellants in Thomas Perring and Michael Perring v The Commissioners for Her Majesty’s Revenue and Customs [2021] UKFTT 110 (TC). Mr Baig was successful in establishing before the FtT that in the case of the taxpayer information notice, where the FtT is requested to approve the said notice, it is for HMRC to establish that the information they seek... - [Babylon Farm: VAT Treatment of Hay Making Activity](https://hammadbaig.co.uk/babylon-farm-vat-treatment-of-hay-making-activity/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Hammad Baig appeared before the Upper Tribunal (Tax and Chancery Chambers) (“UT”) to represent the Appellant, Babylon Farm Ltd. The full decision can be read here Babylon Farm Ltd v HMRC – [2021] UKUT 224 (TCC). He was instructed by Mr Noel Tyler of VATangles Consultancy.   The decision carries consequences for the farming industry.   Background   The Appellant first appealed to the First-Tier Tribunal (FTT) against two HMRC decisions dated 11 May 2018 which denied a claim against Babylon to recover input tax of £19,760.50 and reduced the Appellant’s claim for input tax to nil... - [UPDATE Negotiations on the UK's Future Trading Relationship with New Zealand](https://hammadbaig.co.uk/update-negotiations-on-the-uks-future-trading-relationship-with-new-zealand/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] DIT updates that good progress was made building on the constructive relationship established in the first two rounds. Discussions were pragmatic and identified considerable areas of convergence.   Negotiators on both sides continued to recognise high levels of alignment and commonality in objectives; this has led to many chapters moving to consolidated text.           Both the UK and New Zealand also continue to engage stakeholders to ensure our respective proposals are informed by their views.   DIT reports that both sides exchanged their initial goods market access offers before the round. This exchange... - [Reduced VAT on hospitality, holiday accommodation and attractions - Survey of Key HMRC Notices](https://hammadbaig.co.uk/reduced-vat-on-hospitality-holiday-accommodation-and-attractions-survey-of-key-hmrc-notices/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The Chancellor announced various reliefs in the Budget 2021. If you’re a VAT registered business then you may be able to temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.       Budget 2021 VAT Hammd Baig www.hammadbaig.co.uk     The Chancellor has confirmed that the government will be legislating to: extend the temporary reduced rate of VAT of 5% until 30 September 2021 prepare for a new rate of 12.5% from 1 October 2021 to 31 March 2022 The supplies to which the temporary reduced rates will... - [EU Notification on judicial cooperation in criminal matters under the Trade & Cooperation Agreement](https://hammadbaig.co.uk/eu-notification-on-judicial-cooperation-in-criminal-matters-under-the-trade-cooperation-agreement/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] EU has given a notification in accordance with the EU-UK Trade and Cooperation Agreement (TCA), concerning law enforcement and judicial cooperation in criminal matters has been published in the Official Journal.   It provides details required in respect of relevant provisions and arrangements entering into force in accordance with the relevant provisions of the TCA.   The full notification is found at: EUR-Lex – 22021X0216(02) – EN – EUR-Lex (europa.eu)   [/vc_column_text][vc_raw_html 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- [Moving Goods to and from Northern Ireland and the Republic of Ireland](https://hammadbaig.co.uk/moving-goods-to-and-from-northern-ireland-and-the-republic-of-ireland/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Goods moved from Great Britain to Northern Ireland are now subject to declarations, and may be subject to duties if at risk.     Goods movement declarations and safety and security declarations apply to goods sent from Great Britain to Northern Ireland. Tariffs may need to be paid on goods deemed ‘at risk’ of moving to Ireland and the EU. Food and agricultural products (and all goods classified as sanitary and phytosanitary) are subject to health certification and specified processes.   Moving goods from Northern Ireland to Great Britain continues as it did previously, therefore, no additional... - [Receiving Coronavirus Grants That You Were Not Entitled To](https://hammadbaig.co.uk/receiving-coronavirus-grants-that-you-were-not-entitled-to/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC have issued two new Compliance Series Factsheets outlining penalties for grants overpaid under the coronavirus support schemes.   You may review these here: CC/FS47 – Self-Employed Income Support Scheme CC/FS48 – Coronavirus Job Retention Scheme   If you have made an error in a claim and have received too much, you must pay this back to HMRC. You can either:   – tell HMRC as part of your next online claim   – contact HMRC to pay the money back   If you’ve over claimed a grant and have not repaid it, you must notify HMRC... - [Exporting Arms and Criterion 2c of the Consolidated EU and National Arms Export Licensing Criteria](https://hammadbaig.co.uk/exporting-arms-and-criterion-2c-of-the-consolidated-eu-and-national-arms-export-licensing-criteria/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The Secretary of State for International Trade informed the parliament that she has retaken her decisions regarding licences for military exports to Saudi Arabia for possible use in the conflict in Yemen in light of the Court of Appeal of decision of 20 June 2019 (“Decision”). You may review the Decision here: Campaign Against Arms Trade, R (On the Application Of) v The Secretary of State for International Trade [2019] EWCA Civ 1020 (20 June 2019). The legal proceedings concerned the decisions of the then Secretary of State for Business, Innovation and Skills of 9 December 2015:... - [VAT : Anti-Fraud Measure Introduced for Renewable Energy Certificates](https://hammadbaig.co.uk/vat-anti-fraud-measure-introduced-for-renewable-energy-certificates/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Introduction   HMRC have introduced a reverse charge for supplies of renewable energy certificates. These certificates are issued to gas and electricity generators when they produce energy from renewable means. They are commonly called Guarantees of Origin (GoOs) and are also known as Renewable Energy Certificates (RECS), Renewable Obligation Certificates (ROCS), Renewable Energy Guarantee of Origin (REGO) and International Renewable Energy Certificates (I-RECS).   These certificates can also be bought and sold as a commodity attracting others into the market which creates an opportunity for fraud. A reverse charge means that the customer is liable to account... - [Recognition of a charity for tax purposes](https://hammadbaig.co.uk/recognition-of-a-charity-for-tax-purposes/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Definition of a charity for tax purposes 1. The Taxes Acts set out 4 conditions for ‘a body of persons or trust’ to be a charity for tax purposes. These are that the organisation: a. is established for charitable purposes only b. meets the jurisdiction condition c. meets the registration condition d. meets the management condition   2. A ‘body of persons’ includes companies, unincorporated associations and other groups.   3. A ‘body of persons or trust’ is established for ‘charitable purposes only’ if it was set up by a governing, or founding, document that restricts its... - [R&D TAX RELIEF: CONDITIONS TO BE SATISFIED](https://hammadbaig.co.uk/rd-tax-relief-conditions-to-be-satisfied/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]     R&D TAX RELIEF: CONDITIONS TO BE SATISFIED   Introduction   R&D Tax Credits are a tax incentive from the UK Government designed to encourage companies to invest in research and development (R&D). The scheme has been around since 2000 and last year over 39,000 UK companies claimed almost £3.5bn in tax relief. Only Limited Companies qualify for R&D tax relief and can reduce their tax bill or the companies can claim payable cash credits as a proportion of their R&D expenditure.   Companies may be entitled to corporation tax relief in respect of qualifying expenditure... - [Military Exports to Saudi Arabia](https://hammadbaig.co.uk/military-exports-to-saudi-arabia/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] On 20 June the Court of Appeal handed down its judgment of Campaign Against Arms Trade’s appeal against the dismissal by the Divisional Court, in July 2017, of its claim for judicial review of licensing decisions about military exports to Saudi Arabia which might be used in the conflict in Yemen.   The judgment is not about whether the decisions themselves were right or wrong but whether the process used to reach these decisions was correct. The government disagrees with part of the judgment and is seeking permission to appeal. The Secretary of State for International Trade... - [KB v HMRC](https://hammadbaig.co.uk/kb-v-hmrc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Hammad Baig appeared for the Appellant in Byers v Revenue & Customs [2019] UKFTT 310 (TC) (13 May 2019). The appeal was against a VAT Civil Evasion Penalty Notice by the HMRC pursuant to s 61 of the Value Added Tax Act (‘VATA’).The penalty was imposed on the Appellant on the basis that an under-declaration of VAT by the company BSL Auto Services (South) Limited, a company of which the Appellant was a director, was attributable to his dishonest conduct.   The disputed decision was HMRC’s assessment notice dated 6 October 2008, in which HMRC held that... - [RECLAIMING EXCISE DUTY ON FUEL USED IN VESSELS USED TO MAKE MARINE VOYAGES](https://hammadbaig.co.uk/reclaiming-excise-duty-on-fuel-used-in-vessels-used-to-make-marine-voyages/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] INTRODUCTION   The requirements pertaining to the entitlement and procedures for reclaiming excise duty on fuel used in vessels used to make marine voyages can be complex and prone to abuse. The article seeks to cover the reclaim position from the point of view of oil suppliers, the owners, charterers, hirers and masters (or their agents) of vessels engaged in marine voyages.   THE APPLICABLE LAW   EU law · Council Directive 2008/118 (which repealed Council Directive 92/12/EEC). · Council Directive 2003/96/EC UK law · The Hydrocarbon Oil Duties Act 1979. · The Hydrocarbon Oil (Payment of... - [Brexit - No Deal - Customs Process Relating To Temporary Storage Operators](https://hammadbaig.co.uk/brexit-no-deal-customs-process-relating-to-temporary-storage-operators/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] A No Deal Brexit is possible and a prudent business must be prepared for every eventuality. HMRC have confirmed that Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes and controls.   Customs processes will change   Trade with the EU will broadly follow the same customs controls as trade with the rest of the world, so the status of EU goods will change.   You can expect importers... - [OGEL: Open License for the Export of Software and Technology for Typhoon Aircrafts](https://hammadbaig.co.uk/ogel-open-license-for-the-export-of-software-and-technology-for-typhoon-aircrafts/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] This open general export licence (OGEL) allows, subject to certain conditions, the export of military goods, software and technology for the production, development or maintenance of Typhoon aircraft to listed destinations.Project Typhoon is a collaborative programme between the government’s of Germany, Italy, Spain and the UK for the development, production and sale of a European fighter aircraft (otherwise known as Eurofighter).   Subject to the following provisions of this Licence, goods (including software and technology), specified in Schedule 1 may be exported from the United Kingdom to any destination in a country specified in Schedule 2 provided... - [BREXIT: No Deal - Customs & Excise and Trade Tariffs](https://hammadbaig.co.uk/brexit-no-deal-customs-excise-and-trade-tariffs/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The Withdrawal Agreement and Political Declaration on the future relationship between the UK and EU was endorsed by leaders at a special meeting of the European Council on 25 November.   The Withdrawal Agreement sets out the terms of the UK’s smooth and orderly exit from the EU and the Political Declaration sets out the framework for the future relationship between the EU and the UK.   A no no deal scenario is not desired. However, it is the duty of a responsible trader to prepare for a range of potential outcomes, including the event of no... - [Tax Relief - Museums and Galleries Exhibition Production Company](https://hammadbaig.co.uk/tax-relief-museums-and-galleries-exhibition-production-company/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Where a company is a Museums and Galleries Exhibition Production Company (MGEPC) for the purposes of Part 15E Corporation Tax Act 2009, each qualifying exhibition is treated as a separate exhibition trade if Museums and Galleries Exhibition Tax Relief (MGETR) is claimed in respect of that exhibition.   An Exhibition is qualifying if it meets each of conditions: the exhibition is a curated public display the exhibition is intended to be open to the general public at least 25% of the core expenditure on the exhibition must be European Economic Area (EEA) expenditure A touring exhibition is qualifying... - [Top 10 HMRC prosecutions](https://hammadbaig.co.uk/top-10-hmrc-prosecutions/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] It has been long argued that HMRC officers enjoy, in some instances, draconian powers. The parliament’s report of Nov 2018 starts by point out that:    “Deliberate evasion and aggressive tax avoidance are clearly unfair on other taxpayers. We fully support HMRC’s efforts to recover tax owed and deter such behaviours.   However, the Government’s approach does not appear to discriminate effectively between the full range of behaviours and circumstances it describes as tax avoidance. There is a clear difference in culpability, for example, between deliberate and contrived tax avoidance by sophisticated, highincome individuals, and uninformed or... - [Entrepreneurs’ relief: definition of a ‘personal company’](https://hammadbaig.co.uk/entrepreneurs-relief-definition-of-a-personal-company/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Entrepreneurs’ relief reduces the amount of Capital Gains Tax paid on disposals of businesses, or shares in a personal company, by offering a reduced 10% tax rate on up to £10 million worth of lifetime gains.   The relief applies to individuals, whether operating as sole traders or in partnership, or through a corporate vehicle. It also applies where the business assets are held by the trustees of a settlement. Companies are not eligible for entrepreneurs’ relief.   There is a lifetime limit on the amount of entrepreneurs’ relief that can be claimed by any one individual.... - [BREXIT: Carbon Emissions Tax](https://hammadbaig.co.uk/brexit-carbon-emissions-tax/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] In a ‘no deal’ scenario, the UK would cease to participate in the EU ETS from exit day. HMRC propose to introduce a tax on carbon dioxide emissions (and other greenhouse gas emissions on a carbon equivalent basis) produced by UK stationary installations currently in the EU ETS. This includes: power generators; certain large industrial premises and manufacturers, including food processing plants; certain public sector facilities; and those small emitters and hospitals that are subject to simplified reporting arrangements.   The new tax will be introduced from 1 April 2019, with the first tax period ending on... - [VAT: Group 6 Item 4 - Shops Run by Student Unions](https://hammadbaig.co.uk/vat-group-6-item-4-shops-run-by-student-unions/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] University of Leicester Students’ Union (“ULSU”) ([2001] EWCA Civ 1972) ULSU operated a shop from which it made various supplies, including soft drinks, to students.   It sought a repayment of VAT paid on those supplies which it contended qualified for exemption as closely related goods or services to supplies of education made by the University.     The High Court held that ULSU was a separate entity from the university and not an integral part of it, such that its supplies could not be regarded as made by the University (an eligible body).   The Court... - [VAT Treatment of Islamic Financial Products](https://hammadbaig.co.uk/vat-treatment-of-islamic-financial-products/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]       Introduction   Islamic Finance is a method of financing and banking operations that abides by Sharia Law. The main concept of Islamic Finance is the avoidance of activities which are harmful to wider economic good, such as charging interest, benefiting from ambiguity (gharar) or gambling/speculation (maysair). Therefore, the headline is that all forms of interest are forbidden.   Rules of Islamic Finance also prohibit investments in activities which are religiously forbidden such as pork and its products and activities which are perceived to be morally and ethically harmful to society such as investing in... - [BUDGET: Remote Gambling Duty Will Increase!](https://hammadbaig.co.uk/budget-remote-gambling-duty-will-increase/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] #gamingduty #duty #budget #HMRC   If you offer gaming over the internet, telephone, by television, radio or other electronic communications then the Remote Gambling Duty (RGD) applies to you. The rate of RGD will be increased to 21% from 1 October 2019.   Operative date   The new duty rate will apply for accounting periods that begin on or after 1 October 2019 and will be chargeable on profits from remote gaming from that date onward. Where this date falls part-way through an accounting period, the increased rate will be charged only on the profits that arise... - [BUDGET: Air Passenger Duty Rates to Increase on 1 April 2020](https://hammadbaig.co.uk/budget-air-passenger-duty-rates-to-increase-on-1-april-2020/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] #APD #AirPassengerDuty #budget2018 #budget #duty #hmrc   The long haul rates of Air Passenger Duty (APD) for the tax year 2020 to 2021 will increase in line with the retail price index (RPI) as forecast at Autumn Budget 2018.   The short haul rates will not rise.   Detailed proposal   The rates for the tax year 2020 to 2021 will have effect in relation to the carriage of chargeable passengers on or after 1 April 2020.   Current law   Section 30 of Finance Act (FA) 1994 sets out the rates of APD.   Proposed revisions... - [BREXIT: Do you Operate a Port or an Airport? What to Expect if there is a No Deal BREXIT.](https://hammadbaig.co.uk/brexit-do-you-operate-a-port-or-an-airport-what-to-expect-if-there-is-a-no-deal-brexit/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes and controls.   If you operate a UK port or airport, the following will apply.   How customs processes will change   EU freight moving through ports and airports will become third country freight, subject to the same rules and procedures as are currently in place for third country freight. You will need to make sure you are set up... - [Opting to Tax Investment Gold](https://hammadbaig.co.uk/opting-to-tax-investment-gold/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Reasons to opt to tax   You may wish to opt to tax a supply of investment gold because you can then reclaim all input tax directly attributable to that supply. When you can opt to tax   You may only opt to tax supplies of investment gold made to another taxable person. You may also opt to tax investment gold coins if you produce the coins yourself. Supplies of investment gold to non-taxable persons will always be exempt. Investment gold is either: (a) gold of a purity not less than 995 thousandths that is in the... - [CUSTOMS: Importing CITES Controlled Goods?](https://hammadbaig.co.uk/customs-importing-cites-controlled-goods/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] If you import and export goods covered by Council Regulation 338/97 then below are the legal requirements for completing the CITES import and export permit forms.   CITES requirements are outlined in EU legislation, Council Regulation 338/97 and the Implementing Provisions Commission Regulation 865/2006 and are applicable to all member states.   Council Regulation 338/97: Article 4 requires presentation of CITES documentation and completion of necessary checks at the border customs office at the point of introduction Article 5 requires presentation of CITES documentation and completion of necessary checks at the border customs office at the point... - [VAT CASES ROUND-UP ~ AS OF 11 OCTOBER 2018](https://hammadbaig.co.uk/vat-cases-round-up-as-of-11-october-2018/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] TAX TRIBUNAL VAT CASES ROUND-UP AS OF 11 OCTOBER 2018   Character World Ltd (2018) UKFTT 427 (TC) TC06619 First-tier Tribunal 21-Jun-18 Appeal allowed. No further appeal so the decision is final.   Done Brothers (Cash Betting Ltd) & Others (2018) UKFTT 406 (TC) TC06608 First-tier Tribunal 25-Jul-18 Appeal allowed. HMRC is seeking permission to appeal.   DPAS Ltd C-5/17 Court of Justice of the European Union 25-Jul-18 The Upper Tribunal referred questions to the Court of Justice of the European Union (CJEU). CJEU found in favour of the UK.   Findmypast Ltd (2017) CSIH 59 Court... - [VAT: Making Tax Digital Pilot Opens](https://hammadbaig.co.uk/vat-making-tax-digital-pilot-opens/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Making Tax Digital pilot opened on 16 October 2018 for around half a million businesses whose affairs are up to date and straightforward, and will extend to most other business types over the coming months.   HMRC’s ambition is to become one of the most digitally advanced tax administrations in the world and Making Tax Digital is making fundamental changes to the way the tax system works – transforming tax administration so that it is: more effective more efficient easier for taxpayers to get their tax right   Making Tax Digital for VAT will make it easier... - [CUSTOMS: Changes to Commodity Codes for Berries and Beans.](https://hammadbaig.co.uk/customs-changes-to-commodity-codes-for-berries-and-beans/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC have confirmed that the commodity codes for the following beans and berries have been amended.   CHIEF was updated on 11 October 2018 and the changes will appear in the January 2019 reprint of the printed Tariff.   Please amend the following commodity codes:   Insert 0708 2000 20 Green beans, asparagus beans, wax beans and string beans Delete 0709 9960 00 and replace with 0709 9960 10 For animal feeding 0709 9960 90 Other Insert 0710 2200 20 Green beans, asparagus beans, wax beans and string beans Delete 0714 3000 90 and replace with 0714... - [CUSTOMS: Brazilian Chicken Breasts & the Revocation of the Binding Tariff Information](https://hammadbaig.co.uk/customs-brazilian-chicken-breasts-the-revocation-of-the-binding-tariff-information/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Key Points What is the issue? Were HMRC reasonable to revoke a Binding Tariff Information and then reclassify the goods?   What does it mean to me? A Binding Tariff Information may be revoked however HMRC must act reasonably, they must establish clearly that either a condition or any obligation placed on the importer is not met.   What can I take away? If you have a client who would like to apply for a Binding Tariff Information then ensuring that the product is well tested to ensure that it meets the classification sought is of utmost... - [SOFT DRINKS LEVY](https://hammadbaig.co.uk/soft-drinks-levy/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] If you’re a producer or packager of drinks that are liable for the Soft Drinks Industry Levy, or you need to report drinks that have been brought into the UK, you’ll need to register to send a return to HMRC every quarter.   Your business must register for the Soft Drinks Industry Levy if you: own the brand of a liable drink, or produce liable drinks under another brand, and you’re not a small producer bottle, can or otherwise package liable drinks for someone else If you’ve produced liable drinks in the past, but you don’t produce... - [STAMP TAX - KEY STATISTICS RELEASED](https://hammadbaig.co.uk/stamp-tax-key-statistics-released/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC have released key statistics in relation stamp taxes collected for the two main categories of ‘Land and property’ Stamp Duty Land Tax (SDLT) and ‘Stocks and shares and other liable securities’ Stamp Duty Reserve Tax and Stamp Duty (SDRT and SD).   SDLT data is also split by transaction type, property type, region, price band and buyer type, including transactions paying the higher rates on additional dwellings (HRAD), and those claiming the first time buyers’ relief.   Key Statistics     Stamp taxes receipts increased by 6% to £16,425 million between 201617 and 2017-18. Stamp taxes... - [CUSTOMS: Temporary Storage for Imports](https://hammadbaig.co.uk/customs-temporary-storage-for-imports/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] #CustomsWarehouse #HMRC #Customs #Excise #VAT #Import #BREXIT   Temporary storage for imported goods   Temporary storage is when goods imported from outside the EU are temporarily stored under customs supervision before they’re: placed under a special procedure released for free circulation exported outside the EU When you put imported goods into temporary storage you must immediately show them to the authorities by completing a temporary storage declaration, using a customs approved electronic inventory system.   By doing this, you can defer the full customs declaration and payment of taxes until the end of the permitted storage period.... - [Garlic, Chinese or Indian? Customs Origin Of Goods.](https://hammadbaig.co.uk/garlic-chinese-or-indian-customs-origin-of-goods/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Read the full decision here:   (1) CYPROVEG LIMITED (2) PUREGOLD ENTERPRISES LIMITED (3) S&S FRUIT AND VEGETABLES LIMITED   This case concerns the origin of garlic and whether, for the purposes of the Community Customs Code, it is Chinese, as HM Revenue and Customs contended, or, as the appellants’ argued, Indian.   The issue arose because, under the system of import licences, certificates of origin and management of tariff quotas for garlic imported into the European Union (“EU”) from third countries, it was subject to a quota, with any imports outside that quota being liable to... - [MANUFACTURING TOBACCO PRODUCTS? STEPS TO ENSURE THAT YOU DO NOT FACILITATE SMUGGLING.](https://hammadbaig.co.uk/manufacturing-tobacco-products-steps-to-ensure-that-you-do-not-facilitate-smuggling/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] If you manufacture, produce or arrange manufacturing or production of cigarettes or hand-rolling tobacco then you are wholly or partly responsible for the initial supply of cigarettes or hand-rolling tobacco after manufacture, and supply of cigarettes or hand-rolling tobacco to any person carrying on business in, or in relation to, a country other than the UK.   The applicable is found at: Customs and Excise Management Act 1979 Tobacco Products Duty Act 1979 (as amended by the Finance Act 2006) Tobacco Products Regulations 2001(as amended by the Tobacco Products (Amendment) Regulations 2006) Tobacco Products (Description of Products)... - [Customs Declaration System is Coming -Learn About What You Need To Be Ready Tor It.](https://hammadbaig.co.uk/customs-declaration-system-is-coming-learn-about-what-you-need-to-be-ready-tor-it/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Submitting CDS declarations   CDS is being introduced gradually and the timing of your move onto this system from the Customs Handling of Import and Export Freight (CHIEF) will depend on when your software developer or agent is ready, if you use one.   They should already be working with HMRC to update their software applications and, if they have not already, will contact you soon to explain if there’s anything else you need to do.   Import functionality will be available from November 2018 and export functionality will be delivered in March 2019.   To make... - [VAT Zero Rated - Personal Export Scheme - Key Conditions To Be Met By Car Dealers.](https://hammadbaig.co.uk/vat-zero-rated-personal-export-scheme-key-conditions-to-be-met-by-car-dealers/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] In order for an export to qualify under the Personal Export Scheme the conditions specified in the Public Notice 707 must be met. The supplier, such as a car dealer, must ensure that the conditions are met.   VAT Regulations 1995 (SI 1995/2518), regs 132 and 133 provide for motor vehicles to be supplied at zero rate to:   (1) Overseas visitors who intend to depart from the Member States within 15 months and remain outside them for a period of at least 6 months; and   (2) Any person who intends to depart from the Member... - [HMRC Introduce 5 New Security Features for Tracking and Tracing Tobacco Products](https://hammadbaig.co.uk/hmrc-introduce-5-new-security-features-for-tracking-and-tracing-tobacco-products/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The tobacco imports have long been a menace for HMRC and the UKBF (Home Office). Many seizures result from products which are suspected of being brought in to the country for commercial use and many more seizures take place for outright concealed smuggling.   From 20 May 2019, all packs of cigarettes and hand rolling tobacco manufactured in, or imported into the UK must carry at least five security features which include overt, semi-covert and covert elements.   Other tobacco products (for example cigars) do not need security features until May 2024. They are therefore not required... - [BREXIT - Goods Leaving the UK For the EU on the Withdrawal Day but Arriving After.](https://hammadbaig.co.uk/brexit-goods-leaving-the-uk-for-the-eu-on-the-withdrawal-day-but-arriving-after/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Unless a deal is signed between the EU and the UK as of 30 March 2019 00:00h (CET) United Kingdom will be treated as a third country.   Should the UK become a third country to the EU for trade purposes then for a movement of goods that has started before and ends on or after the withdrawal date, the UK and the EU have undertaken to agree solutions in the withdrawal agreement on the basis of the UK and EU’s position on Customs related matters needed for an orderly withdrawal of the UK from the Union.... - [BREXIT - UK to become a Third Country and the Preferential Treatment of Goods](https://hammadbaig.co.uk/brexit-uk-to-become-a-third-country-and-the-preferential-treatment-of-goods/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] As of 29 March 2019 23:59h the UK would become a third country for the EU member states for trade purposes.   BACKGROUND ON PREFERENTIAL ORIGIN   As part of the EU common commercial policy, the EU has preferential trade arrangements with third countries, such as Free Trade Agreements (FTAs) and the Generalised Scheme of Preferences (GSP).   Goods exported from the EU may benefit from preferential tariff treatment in an EU FTA partner country when they have EU preferential origin, i.e. they are either ‘wholly obtained’ in the EU or they are manufactured in the EU... - [Customs Classification of Mastectomy Bras - Reference to CJEU](https://hammadbaig.co.uk/customs-classification-of-mastectomy-bras-reference-to-cjeu/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Allowed Application for Reference to CJEU under art 267 TFEU. Question whether of European Commission Implementing Regulation effectively overturning UK Supreme Court decision. Amoena’s arguments were considered well founded that (a) the Regulation contains a “manifest error” and was ultra vires the Commission’s powers and (b) the Regulation breaches the principle of sincere co-operation. ultra vires the Commission’s powers and (b) the Regulation breaches the principle of sincere co-operation.   Read full decision: AMOENA (UK) LTD     Amoena imports mastectomy bras (“MBs”) marketed under the name “Carmen” into the UK.   In Amoena (UK) Ltd v... - [The Fulfilment House Due Diligence Scheme](https://hammadbaig.co.uk/the-fulfilment-house-due-diligence-scheme/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The new Fulfilment House Due Diligence Scheme (FHDDS) opened for online applications on 1 April 2018.   The scheme applies to fulfilment businesses that store goods where all of the following applies, the goods are: imported from outside the EU owned by, or stored on behalf of, someone based outside the EU being offered for sale and have not been sold in the UK before The deadline for applications from existing fulfilment businesses falling within the scope of the scheme was 30 June 2018. If your business meets the criteria of the scheme and you have not... - [VAT - Cost Share Exemption - The new Combined Manual and VAT Notice](https://hammadbaig.co.uk/vat-cost-share-exemption-the-new-combined-manual-and-vat-notice/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The exemption applies when 2 or more organisations with exempt or non-business activities join together to buy services on a cooperative basis, and in doing so, form a separate entity, a cost sharing group or CSG, to supply themselves with qualifying services at cost.   HMRC has recently revised the VAT manual on the cost share exemption.   In Revenue and Customs Brief 3 (2018) HMRC announced it was making 3 changes to the scope of the cost share exemption (CSE):   (a) From 22 March 2018, the CSE is restricted to exempt activities in the following... - [Impact of DEAL OR NO DEAL BREXITand HMRC Guidance to Exporters and Importers](https://hammadbaig.co.uk/impact-of-deal-or-no-deal-brexitand-hmrc-guidance-to-exporters-and-importers/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The United Kingdom (UK) will be leaving the EU, including the Customs Union, at 11pm (UK time) on 29 March 2019.   The UK government has reached agreement with the EU on the vast majority of withdrawal issues, including the terms of an implementation period. Full agreement on this will mean that trading with the EU during the implementation period would broadly stay the same from the end of March 2019 until 31 December 2020.   No Deal BREXIT In the event of No Deal, Deputy Chief Executive of HMRC, Jim Harra, says that the government is... - [Registered Exporter system (REX) & the Generalised System of Preference (GSP)](https://hammadbaig.co.uk/registered-exporter-system-rex-the-generalised-system-of-preference-gsp/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The REX system is the system of certification of origin of goods that applies to the nations which benefit from the GSP within the European Union.   The REX system was introduced in the GSP rules of origin by the amending Regulation (EU) No 1063/2010 in the context of the reform of the GSP rules of origin in 2010. While the other elements of the reform have taken their effect as from 1 January 2011, the application of the REX system was deferred to 1 January 2017, to give enough time to the GSP beneficiary countries to... - [Refusal to Restore Mis-described Dehydroepiandosterone (DHEA) / Prasterone held unreasonable.](https://hammadbaig.co.uk/refusal-to-restore-mis-described-dehydroepiandosterone-dhea-prasterone-held-unreasonable/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Read full decision here.   The case involved issues surrounding Customs Duty, refusal of restoration of goods lawfully seized, seizure of Class C drugs. mis-description of goods, drugs in question were known as “DHEA” or “Prasterone”, appellant suffering from Addison’s disease, DHEA recommended by appellant’s medical advisers as a replacement hormone to control his disease, held that the refusal to restore the drugs was unreasonable and a further review was directed. The appellant appeals against the decision of the Border Force in which the Border Force refused to restore 360 tablets of Dehydroepiandosterone (“DHEA”), also known as... - [VAT - Denial of zero-rating on fraudulent car sales to the Republic of Ireland.](https://hammadbaig.co.uk/vat-denial-of-zero-rating-on-fraudulent-car-sales-to-the-republic-of-ireland/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] FULL DECISION: TAYLORS SERVICE CENTRES LIMITED   The Appellant, Taylors Service Centres Ltd appealed against two decisions of HMRC to refuse zero rating for VAT purposes on the supply it made of certain motor vehicles to the Republic of Ireland. The sales took place in the periods 10/12 and 01/13 and in the periods 07/12 and 04/13. The amounts denied are £266,730 and £ 166,245 respectively.   HMRC denied the zero rating on two grounds. First, they contend that the transactions were connected with a tax fraud, and Taylors did not take all reasonable steps to prevent... - [RESTORATION OF A SEIZED VEHICLE FOR A FEE - REASONABLE](https://hammadbaig.co.uk/restoration-of-a-seized-vehicle-for-a-fee-reasonable/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Read the full decision here   SIGITO EKSPRESO TRANSPORTAS – Appeal number: TC/2017/03684   The appeal concerned the reasonableness of the review officer’s decision to uphold the decision to restore a seized vehicle for a fee which amounted to 30% of the value of the vehicle.   The appeal was brought pursuant to Section 16(1) of the Finance Act 1994. The review letter set out the terms on which the Respondent is prepared to restore to the Appellant a DAF tractor unit that was seized at Dover Docks. The Vehicle was seized because certain modifications had been... - [Professional Legal Privilege can extend to documents created by forensic accountants](https://hammadbaig.co.uk/professional-legal-privilege-can-extend-to-documents-created-by-forensic-accountants/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] The Court of Appeal has held that documents in three categories, including interview notes, and material associated with a review by forensic accountants had the benefit of litigation privilege.   Mrs Justice Andrews’ ruling in Director of the Serious Fraud Office v Eurasian Natural Resources Corporation was concerning for the in-house legal community.   She had held that documents including working papers and notes made by lawyers could not enjoy privilege because they had been created before a point before criminal legal proceedings were contemplated. The company, which strongly denies any wrongdoing, says it was investigating unsubstantiated... - [Anti Dumping Duty Expires For Solar Panels From China, Malaysia and Taiwan](https://hammadbaig.co.uk/anti-dumping-duty-expires-for-solar-panels-from-china-malaysia-and-taiwan/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Expiry of anti-dumping and countervailing duties on imports of solar panels and cells, originating or consigned from China, Malaysia and Taiwan. These duties will not apply to the products from 4 September 2018.   The Commission has advised by Decisions (EU) Nos. 2018/C310/06 and 2018/C310/07, that anti-dumping and countervailing duties on imports of crystalline silicon photovoltaic modules and cells expired on 3 September 2018.   The goods are currently classified within the following commodity codes: 8501 3100 81 8501 3100 82 8501 3100 83 8501 3100 89 8501 3200 41 8501 3200 42 8501 3200 43 8501... - [Online Market Places Agreement](https://hammadbaig.co.uk/online-market-places-agreement/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] There is a general expectation that on online marketplaces should ‘play a wider role in ensuring their users are compliant with the tax rules’ (Policy paper: Autumn Budget 2017).   The Public Accounts Committee also recommended putting in place an agreement that sets out collaborative working arrangements between HMRC and online marketplaces.   The agreement would aim to formalise a relationship between HMRC and online marketplaces to ensure VAT compliance by users of the marketplaces .   The Agreement seeks to place certain obligations on the online Market Places in addition to the legal obligations placed on... - [Customs Freight Simplified Procedures](https://hammadbaig.co.uk/customs-freight-simplified-procedures/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Goods outside the scope of CFSP The goods identified below are excluded from CFSP, in other words they must not be included in a consignment covered by a CFSP declaration.   Hydrocarbon oils They cannot be entered or removed from a customs warehousing using EIDR.   Goods controlled by customs under certain simplified authorisation procedures Goods that are imported or removed from customs warehouse under special procedure simplified authorisation procedures. (UCC prohibits the use of a SDP in conjunction with a simplified procedure authorisation. CFSP may be used where a specific or full special procedure authorisation is... - [External Temporary Storage Facility](https://hammadbaig.co.uk/external-temporary-storage-facility/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] If you are a freight agent, freight forwarder, customs agent, warehouse keeper or transport company involved in: bringing non-Union goods directly, or indirectly, into the UK unloading non-Union goods in the UK transporting non-Union goods after arrival storing non-Union goods before they are assigned to a customs approved treatment or use   You may be able to take advantage of the External Temporary Storage Facility (ETSF), also known as approved depositories.   An ETSF serves the same function as any other temporary storage facility and is subject to the same rules and regulations. However, an ETSF can... - [Software suppliers supporting Making Tax Digital for VAT](https://hammadbaig.co.uk/software-suppliers-supporting-making-tax-digital-for-vat/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC is working with more than 150 software suppliers who have said they’ll provide software for Making Tax Digital for VAT in time for April 2019.   If your taxable turnover is above the VAT registration threshold you must follow the rules set out in VAT Notice 700/22 by 1 April 2019.   More than 40 of these suppliers have said they’ll have software ready during the first phase of the pilot, in which HMRC is testing the service with small numbers of invited businesses and agents. Other software suppliers will follow. The pilot will be opened... - [Anti-dumping proceeding concerning imports of mixtures of urea and ammonium nitrate originating in](https://hammadbaig.co.uk/anti-dumping-proceeding-concerning-imports-of-mixtures-of-urea-and-ammonium-nitrate-originating-in/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Read full notice   The European Commission (‘the Commission’) has received a complaint pursuant to Article 5 of Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union (1) (‘the basic Regulation’), alleging that imports of mixtures of urea and ammonium nitrate (‘UAN’), originating in Russia, Trinidad and Tobago and the United States of America, are being dumped and are thereby causing injury (2) to the Union industry.   1. Complaint   The complaint was lodged on 29 June... - [Biodiesel originating in the USA (Anti-Dumping Duty 2289)](https://hammadbaig.co.uk/biodiesel-originating-in-the-usa-anti-dumping-duty-2289/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] COMMISSION IMPLEMENTING REGULATION (EU) 2018/1121   The Commission has published Regulation (EU) No 2018/1121 OJ ref. L204 which allows imports of biodiesel produced by new producer Organic Technologies to benefit from a lower rate of anti-dumping duty. The countervailing duty rate for ‘all other companies’ will also apply to this company.   This regulation took effect from 14 August 2018.   Company name: Organic Technologies Coshocton ADD rate: 115.6 euros/tonne Countervailing duty rate: 237.00 euros/tonne Taric additional code: C482   The lower duty rates are conditional upon presentation to customs of a valid commercial invoice containing a... - [Import and export: customs guarantees](https://hammadbaig.co.uk/import-and-export-customs-guarantees/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Read the full guidance A customs guarantee is an agreement to cover a customs debt that has or will arise from certain customs procedures. This is known as an actual or potential debt. Once you’re authorised, you’ll need to provide a guarantee to enter goods into a customs procedure and defer customs duties. What kind of guarantee you need, and how it works, depends on the circumstances. You can use: an individual guarantee – to make a one-off application for a special procedure, up to 3 times every 12 months a CCG – to apply for new... - [BREXIT - Classifying goods in the UK Trade Tariff (EU EXIT)](https://hammadbaig.co.uk/brexit-classifying-goods-in-the-uk-trade-tariff-eu-exit/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] If there is a no deal Brexit then HMRC have confirmed that EU goods coming in to the UK will be classified and processed as third country goods.   This is bound to increase the pressure on CHEIF and the phased implementation of CDS which will coincide with the March 2019 EU Exit date.   Dealing with EU goods as third country goods may give rise to issues in regards to the correct classification of these goods. There is bound to be financial impact on the trader in regards to the VAT, Excise and Customs Duty. Hammad... - [BREXIT - The New Customs Declaration Service (EU EXIT)](https://hammadbaig.co.uk/brexit-the-new-customs-declaration-service-eu-exit/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] HMRC have launched the New Customs Declaration Service (CDS). CDS replaces Customs Handling of Import and Export Freight (CHIEF) system which, now being 25 years old is somewhat dated.   From early 2019 it is envisaged that all declarations shall be taking place through CDS. HMRC confirm that the traders will be able to use CDS for all that they used CHEIF for, however, there are differences: “CDS will be accessed on GOV.UK using a Government Gateway account – if traders use a customs declaration software package, they will need to follow the instructions and documentation from... - [BREXIT - Machine Games Duty (EU Exit)](https://hammadbaig.co.uk/brexit-machine-games-duty-eu-exit/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] This instrument replaces the two-tiered approach to time limits in regulation 7 of the MGD Regulations with a requirement that applications be processed as soon as is reasonably practicable and clarifies how this requirement applies to applicants who are not yet registrable. This change removes the reference to “a member State (or part of a member State)”, which will not operate appropriately following the UK’s withdrawal from the EU. In addition, this instrument makes further minor amendments to address errors in drafting identified by the Select Committee on Statutory Instruments. The first relates to the reference to... - [CHANGES TO Notice 760: Customs Freight Simplified Procedures](https://hammadbaig.co.uk/changes-to-notice-760-customs-freight-simplified-procedures/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] What’s changed? This notice replaces Notice 760 Custom Freight Simplified Procedures April 2012 and provides the new authorisation requirements implemented due to the Union Customs Code (UCC) legislation. See Section 1.2 for the new legislation. All CFSP Information Papers mentioned are available on the HM Revenue and Customs (HMRC) CFSP webpage. This notice has been updated at section 1.3 with new information on how to disagree with a Customs decision.   What law covers this notice? The legal basis for CFSP is: the Union Customs Code (Regulation (EU) No 952/2013 Articles 166,167 and 182), which makes provision... - [AWRS Appeals](https://hammadbaig.co.uk/awrs-appeals/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] PROCEDURE – application to vary directions while original directions under appeal in face of newly presented evidence – whether special circumstances – nature of relevant evidence in cases of ‘supervisory’ jurisdiction – application allowed   Read full decision: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06624.html   The appellants’ appeals (save that of Magicspellbrewery Ltd) all concern the new alcohol wholesalers registration scheme (‘AWRS’) which was established by s 54 Finance Act 2015 with effect from 1 January 2016.   In brief, the effect of the new legislation was to require all wholesalers of duty paid alcohol to be approved by HMRC. All of the... - [Character World Limited v HMRC](https://hammadbaig.co.uk/character-world-limited-v-hmrc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] VALUE ADDED TAX – zero rating – clothing for young children – sleeved fleece – whether designed as clothing – appeal allowed   Read Full Decision: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06619.html   The appellant had numbers licences to design, manufacture and sell products incorporating images of characters from popular movie, TV show, gaming and music brands. The product relevant to this appeal is the “sleeved fleece” available in a range of printed designs with different children’s characters.   Group 16 Schedule 8 Value Added Tax Act 1994 (“VATA 1994”) has the effect of zero-rating a supply of goods which are articles... - [Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC)](https://hammadbaig.co.uk/moreton-alarm-services-mas-ltd-v-hmrc-2016-ukftt-192-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””]Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC) Acting for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.[/vc_column_text][vc_empty_space height=”10px”][vc_raw_html 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- [Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 700 (TC)](https://hammadbaig.co.uk/moreton-alarm-services-mas-ltd-v-hmrc-2016-ukftt-700-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 700 (TC) Acting for the Appellant, Customs Duty, Combined Nomenclature, classification, various pieces of equipment used in CCTV and video recording apparatus, appeal allowed in part. 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[ABN Jewellers v Director of Border Revenue ("UKBA") [2013] UKFTT 162 (TC)](https://hammadbaig.co.uk/abn-jewellers-v-director-of-border-revenue-ukba-2013-ukftt-162-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] ABN Jewellers v Director of Border Revenue (“UKBA”) [2013] UKFTT 162 (TC) EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable, whether civil evasion penalty should have been imposed. 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[S L Wines Ltd v HMRC [2015] UKFTT 575 (TC)](https://hammadbaig.co.uk/s-l-wines-ltd-v-hmrc-2015-ukftt-575-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] S L Wines Ltd v HMRC [2015] UKFTT 575 (TC) Acting for the Appellant, Money Laundering Regulations 2007, wholesaler of spirits in bond for cash, high value dealer whether in breach of the Regulations, whether maximum penalty imposed appropriate, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was. 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[NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 (TC)](https://hammadbaig.co.uk/nas-co-ltd-v-revenue-customs-2014-ukftt-50-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 (TC) Acting for the Appellant, excise duty, restoration, Section 14 to 16 of the Finance Act 1994, deemed confirmation of decision, calculation of 45 days period, deemed confirmation, reasons, Alzitrans considered, contents of document relevant to decision not disclosed by HMRC, whether decision therefore unreasonable, Section 3 (1) of the Human Rights Act and section 16 (4) of the Finance Act 94. 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[Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC)](https://hammadbaig.co.uk/hirani-ors-v-revenue-customs-2011-ukftt-775-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC) Application for leave to appeal out of time – whether reasonable excuse. Three Appeals before the for the admission of late Appeals against penalties imposed by HMRC. Those penalties were issued under Schedule 36 of the Finance Act 2008 and were in respect of failures to comply with formal information notices relating to personal tax enquiries. 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- [Bays Revert Ltd v Revenue & Customs [2012] UKFTT 43 (TC)](https://hammadbaig.co.uk/bays-revert-ltd-v-revenue-customs-2012-ukftt-43-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Bays Revert Ltd v Revenue & Customs [2012] UKFTT 43 (TC) VAT, Input tax – Whether Appellant knew or should have known its transactions were connected to the fraudulent evasion of VAT, Mobilx v HMRC applied [/vc_column_text][vc_empty_space height=”10px”][vc_raw_html 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- [Dehn & Anor v HMRC [2013] UKFTT 633 (TC)](https://hammadbaig.co.uk/dehn-anor-v-hmrc-2013-ukftt-633-tc/): [vc_row triangle_shape=”no”][vc_column][vc_column_text css=””] Dehn & Anor v HMRC [2013] UKFTT 633 (TC) Acting for the Appellant – Appellant’s application for costs due to misleading statements by HMRC causing appeal to be submitted in error – tribunal’s jurisdiction on costs in standard route cases. 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[Contact Hammad](https://hammadbaig.co.uk/contact-hammad/): [vc_row triangle_shape=”no”][vc_column][/vc_column][/vc_row][vc_row content_width=”grid” triangle_shape=”no” css=”.vc_custom_1447839811894{padding-top: 58px !important;padding-bottom: 23px !important;background-color: #f2f2f2 !important;}”][vc_column offset=”vc_col-lg-4 vc_col-md-4″][vc_column_text css=””] 33 Bedford Row [/vc_column_text][vc_column_text css=””] Contact Hammad’s Clerks [/vc_column_text][vc_single_image image=”3408″ img_size=”full” css=””][vc_empty_space height=”20px”][vc_column_text css=””]Hammad Baig is a member of 33 Bedford Row Chambers 33 Bedford Row, London, WC1R 4JH, United Kingdom [/vc_column_text][vc_empty_space height=”55px”][/vc_column][vc_column offset=”vc_col-lg-4 vc_col-md-4″][vc_column_text css=””] Contact Hammad Now [/vc_column_text][vc_column_text css=””] Contact Hammad’s Clerks to Instruct [/vc_column_text][vc_empty_space height=”20px”][vc_empty_space height=”55px”][/vc_column][vc_column offset=”vc_col-lg-4 vc_col-md-4″][vc_column_text css=””] Contact Hammad’s Clerks [/vc_column_text][vc_column_text css=””] Contact Hammad’s Clerks to Instruct [/vc_column_text][vc_empty_space height=”14px”][vc_column_text css=””]Hammad advises on all aspects of commercial litigation, domestic and cross border VAT and Customs & Excise law. He is listed as an expert... - [Videos of Hammad](https://hammadbaig.co.uk/videos-of-hammad/): [vc_row content_width=”grid” content_aligment=”center” triangle_shape=”no” css=”.vc_custom_1448448489350{padding-top: 70px !important;padding-bottom: 70px !important;}”][vc_column][vc_column_text css=””] Specialist Tax Barrister in Indirect, Customs & Excise Matters [/vc_column_text][vc_empty_space height=”20px”][vc_column_text css=””] Hammad provides clear, strategic advice and representation across all areas of indirect tax, including complex customs and excise matters. [/vc_column_text][vc_empty_space height=”30px”][/vc_column][/vc_row][vc_row content_width=”grid” content_aligment=”center” video=”show_video” video_overlay=”show_video_overlay” video_overlay_image=”2232″ video_webm=”https://hammadbaig.co.uk/wp-content/uploads/2015/12/lawyer.webm” video_mp4=”https://hammadbaig.co.uk/wp-content/uploads/2015/12/lawyer.mp4.mp4″ video_ogv=”https://hammadbaig.co.uk/wp-content/uploads/2015/12/lawyer.ogv” triangle_shape=”no” css=”.vc_custom_1449134509440{padding-top: 105px !important;padding-bottom: 90px !important;}”][vc_column][vc_column_text css=””] Your Advocate in Indirect,  Customs & Excise Law [/vc_column_text][vc_empty_space height=”20px”][vc_column_text css=””] Hammad provides focused legal support across all areas of indirect tax, customs, and excise, offering clear guidance and strong representation. [/vc_column_text][/vc_column][/vc_row][vc_row content_width=”grid” content_aligment=”center” triangle_shape=”no” css=”.vc_custom_1448449404624{padding-top: 70px !important;padding-bottom: 20px !important;}”][vc_column offset=”vc_col-lg-6 vc_col-md-12″][vc_column_text... - [Practice Areas](https://hammadbaig.co.uk/practice-areas/): [vc_row content_width=”grid” triangle_shape=”no” css=”.vc_custom_1447248999330{padding-bottom: 70px !important;}”][vc_column][/vc_column][/vc_row] - [My account](https://hammadbaig.co.uk/my-account/) - [My Account](https://hammadbaig.co.uk/my-account-2/) - [Title With Icon](https://hammadbaig.co.uk/title-with-icon/): [vc_row content_width=”grid” triangle_shape=”no” css=”.vc_custom_1447926565788{padding-top: 70px !important;}”][vc_column offset=”vc_col-lg-9 vc_col-md-12″][vc_empty_space height=”45px”][vc_column_text]he Eighth Amendment to the U.S. Constitution explicitly prohibits “excessive bail.” The term “excessive bail” is not defined in the Constitution and the Supreme Court has weighed in on what it means, holding that bail cannot be set so high as to be a ploy to force a defendant to remain in jail. But, Court has also ruled that the Eighth Amendment’s bar on excessive bail does not create a right to any bail—a court may refuse to release a defendant at all under certain circumstances. In conjunction with his vast know-how,... - [About Hammad Baig](https://hammadbaig.co.uk/about-hammad-baig/): [vc_row triangle_shape=”no” css=”.vc_custom_1447676897400{padding-bottom: 50px !important;}”][vc_column][vc_video link=”https://www.youtube.com/watch?v=x1lhe7DuIK4″ align=”center” css=””][/vc_column][/vc_row][vc_row triangle_shape=”no” css=”.vc_custom_1447672428433{padding-bottom: 43px !important;}”][vc_column width=”3/4″][vc_column_text css=””] Hammad Baig   BA (Hons), LLB (Hons), BVC, MIEx [/vc_column_text][vc_empty_space height=”35px”][vc_column_text css=””]ammad was called to the bar in 2010. He practices commercial litigation, tax and commercial arbitration. He advises on all aspects of Indirect Tax Law and is experienced at in-depth analysis of complex provisions in disputes with His Majesty’s Revenue and Customs.[/vc_column_text][vc_empty_space height=”35px”][vc_empty_space height=”35px”][vc_column_text css=””] He is a member of 33 Bedford Row Chambers.  ​ ​​He cross qualified as a solicitor and returned to the bar in 2015 having gained first hand litigation experience. ​​ Hammad... - [Home](https://hammadbaig.co.uk/): [vc_row content_width=”grid” content_aligment=”center” triangle_shape=”no” css=”.vc_custom_1449053863566{padding-top: 38px !important;padding-bottom: 38px !important;background-color: #282e3f !important;}”][vc_column width=”1/3″ css=”.vc_custom_1447665617658{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1447665628867{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1447665635018{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1447665667284{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1447665660344{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1447665676106{padding-right: 0px !important;padding-left: 0px !important;}” offset=”vc_col-lg-2 vc_col-md-4″][/vc_column][/vc_row][vc_row content_width=”grid” content_aligment=”center” triangle_shape=”no” css=”.vc_custom_1775317747111{padding-top: 70px !important;padding-bottom: 10px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}”][vc_column][vc_column_text css=””] International Trade Adviser for Your Business [/vc_column_text][vc_empty_space height=”23px”][vc_column_text css=””] FULL MEMBER OF THE INSTITUTE OF EXPORT AND INTERNATIONAL TRADE [/vc_column_text][vc_row_inner content_aligment=”center” css=”.vc_custom_1450192780703{padding-top: 45px !important;padding-bottom: 60px !important;}”][vc_column_inner width=”1/2″... - [Blog List with Right Sidebar](https://hammadbaig.co.uk/blog-list-with-right-sidebar/) ## Products - [Slim Deluxe Briefcase](https://hammadbaig.co.uk/product/slim-deluxe-briefcase/): Mesh office chairs can keep you more productive throughout your work day with its comfort and ventilated design. 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