From Paper to App: The Rise of eCarnets
ATA Carnets are entering a new digital era. With eCarnets being rolled out globally from 2026, businesses need to understand how the move from paper to app-based carnets will change international movements, and how to prepare, Andrew Thurston explains more.
MHA's Industry Predictions for 2026
We are pleased to share MHA’s Predictions 2026 report, outlining the major trends and challenges expected to shape the UK business landscape over the next 12 months. Sue Rathmell and Andrew Thurston join fellow industry experts to share their insights and predictions for the year ahead.
Inward Processing Authorisation Holders
We are seeing a sudden and concerning increase in enquiries from businesses holding Inward Processing (IP) authorisations following recent correspondence from HMRC.
Trump’s Tariff Threats: What Businesses need to Consider
President Donald Trump’s latest statements on potential US trade tariffs have introduced fresh uncertainty for exporters, particularly those with significant exposure to the US market.
Robin Prince, VAT Partner at MHA, comments on the AG’s opinion in the Stellantis case and the implications for VAT and Transfer Pricing
The Opinion of Advocate General Kokott offers a sensible and well-reasoned approach to the application of VAT to transfer pricing adjustments. Notably, she addresses the issue in a much broader context than the specific question referred, deliberately seeking to establish a more general framework for the VAT treatment of transfer pricing adjustments. In doing so, the Opinion appears intended to clarify the uncertainty created by the Court’s recent decision in Arcomet Towercranes.
If the Court follows this approach, it would bring greater certainty to the interaction between VAT and transfer pricing. However, it is unlikely to result in a material financial impact, as the conclusions broadly align with how most businesses already treat these types of payments in practice.
The only thing that does appears certain is that tax authorities in both the EU & UK are going to continue their increased level of enquiries that they undertaking into the fee charged for management support services, from both a TP and VAT perspective.
For further insights, please visit our Baker Tilly member firm’s website here.
