Stuart Cottis

Hi there If I buy a computer in Germany and bring it back with me to England, my understanding is: (i) I will pay German VAT on the purchase; (ii) I will pay Import VAT on importing into England. Prior to Brexit, (ii) would not have been payable. My questions are: 1. Is my analysis correct? 2. Does this not result in double taxation which if I were a business I could reclaim as input tax? Thanks Stuart