Key domestic legislation: Value Added Tax Act 1994, ss 77B, 77BA
The UK has introduced an anti-avoidance measure in respect of supplies of goods made by unregistered sellers via an online marketplace. In this respect, and if the online marketplace (or operator) does not act in accordance with the instructions in a notice sent by HMRC, the online marketplace (or operator) will be held jointly and severally liable in respect of all taxable supplies of goods made by the unregistered seller through the online marketplace
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