questionText: To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending deemed reseller rules to cover UK-established sellers.
answerText: Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at th...
heading: Sales: Regulation