Mark Rowbotham , MA FCILT
Mark Rowbotham is an International Consultant, Trainer and writer in Customs and VAT Compliance issues, as well as other areas including International Trade, Excise, Export Controls, Oil & Gas Offshore and Marine issues. He has spent a considerable length of time working in both the Government, Commercial and Academic sectors. He deals primarily with Compliance, Control and Procedural issues in Customs, Excise and VAT, and is a trainer in these issues as well as International Trade, the Supply Chain, Finance and Risk Management courses.
He was originally an Officer in HM Customs & Excise, dealing with Import and Export Controls on maritime freight traffic into and out of UK Ports, and became an independent consultant and trainer in 2000, dealing primarily with Customs compliances, procedures and documentation. He advises on these issues, and undertakes training, advisory and consultancy work in these areas.
He gained a Masters’ Degree in International Relations and Political Economy in 1995, and is a Chartered Fellow of the Chartered Institute of Logistics and Transport (UK), as well as a member of the Institute of Export in the UK.
He has written extensively on the subjects of Customs, International Supply Chain and Marine Compliance issues for a wide variety of International Trade and Logistics publications and journals, and has had a book published in 2008, entitled “Introduction to Marine Cargo Management”, Second Edition published 2015. He also advises several Chambers of Commerce in the UK on Customs, VAT and International Trade issues, frequently delivering advice, training courses and seminars on these subjects. He is an accredited trainer for the British Chambers of Commerce, and has also been an adviser to UK Trade & Investment (now DIT) on Customs Procedures pertaining to trade with the Americas.
Practice Area
Panel
- Contributing Author
Membership
- Chartered Institute of Logistics and Transport
- Institute of Export
Qualifications
- MA Int’l Relations & Political Economy (1993-1995)
- Grad Dip, Inst of Export (1992-1993)
- Grad Dip, Inst of Linguists (1992)
- Higher Cert, Inst of Statisticians (1989-1991)
Education
- University of Salford (1993-1995)
- University College, Salford (1992-1993)
- University of Central Lancs (1989-1992)
4 Contributions by Mark Rowbotham
PRACTICE NOTES
Import VAT in Great Britain and Northern Ireland: valuation, low-value consignments, suspensive regimes, postponed accounting, reliefs, agents, and importer obligations (from 1 January 2021)
As a rule, goods entering Great Britain (GB) are subject to VAT. Import VAT is levied on goods brought into GB from outside the UK (or into Northern Ireland (NI) from outside the EU) at the rate that would apply to an equivalent UK supply. Importers must declare the goods and account for any import duty and import VAT. Items may incur both import VAT and customs duty, or just one of them. This Practice Note focuses on import VAT, and only refers to customs duty where it influences the import VAT liability. For commentary on customs duty, see Custom duties: De Voil Indirect Tax Service [V17.1]. Certain goods, such as alcohol and tobacco, are also subject to excise duty.
Position from 1 January 2021
The UK ceased to be an EU Member State on 31 January 2020. On that date, an implementation period (IP) commenced, during which the UK continued, for many purposes, to be treated as a Member State and remained bound by EU law. The IP ended at 11pm on 31 December 2020...
Tax
PRACTICE NOTES
UK VAT for Intermediaries and Agents: Disclosed vs Undisclosed Status, Place of Supply, Financial Services Exemption, and Disbursements (including Solicitors’ Counsel Fees) and HMRC Guidance
For VAT purposes, an intermediary is a person who makes arrangements for, or facilitates, a supply (being the main, or underlying, supply) between two other people.
An intermediary can equally be called an agent or a broker, and, particularly in an EU context, a commissionaire. HMRC defines an agent as a person who organises supplies of goods or services between the agent’s customer (that is, the principal) and a third party by:
procuring goods or services for the principal (acting as a buying agent), or
identifying customers for the principal to sell to (acting as a selling agent)
Accordingly, agents are invariably connected with two distinct supplies:
the supply of goods or services between their principal and the third party, and
the provision of their own agency services to the principal, for which a fee or commission is normally charged
The VAT position for supplies made by agents can differ depending on the nature of the services; for instance, some financial services can be exempt from VAT, while others are liable to VAT. Where a supply is arranged between businesses (B2B), the intermediary’s service takes the place of supply of the service being arranged...
Tax
PRACTICE NOTES
UK VAT—Exported Goods: Zero‑Rating Conditions, HMRC Evidence Requirements, Time Limits and Special Cases (Post‑Brexit GB and NI)
Exports for VAT purposes
From 1 January 2021, for VAT purposes, an export refers to a supply of goods dispatched from Great Britain (GB) to any destination outside the UK, or from Northern Ireland (NI) to a non-EU country outside the UK. There are two categories of exports: direct and indirect. For VAT purposes, a direct export takes place where the goods are removed under the control of, or on behalf of, the supplier; by contrast, an indirect export is where removal occurs under the control of, or on behalf of, someone other than the supplier, most commonly by the overseas customer. Do please note that the customs definitions differ: a direct export is when goods leave the EU without travelling through another Member State, whereas an indirect export is when goods depart the EU via another Member State. This Practice Note focuses on exports for VAT purposes; it does not deal with separate matters linked to exporting goods, such as licences or customs procedures, where applicable. For commentary on customs issues and related guidance, see: Custom duties: De Voil Indirect Tax Service [V17.1]...
Tax
PRACTICE NOTES
United States business law and compliance: corporate structures, contracts, employment, tax, trade, product liability, IP, FDA, SOX and immigration – a guide for UK lawyers
Updated in July 2024
Introduction
The United States ranks among the world’s most competitive economies. It remains the largest national market, posting an estimated 2020 GDP exceeding US$22.3trn, and performs strongly on the World Bank’s Ease of Doing Business Index. Many overseas businesses choose to build a footprint in the US for persuasive reasons. Chief among these are entry to a powerful economy and cutting-edge technology, coupled with political stability and a mature legal framework supported by established courts, regulators and public authorities. While the US tax system can be intricate, working with a US attorney can make this obligation more manageable. There are multiple options for structuring operations in the US. This guide sets out key matters a new venture ought to weigh before commencing activity in the country. It is not exhaustive, and tailored US legal advice should always be obtained prior to forming and operating a business in the US. The rules and regulations governing business conduct in the US described below arise from two principal sources: the federal government and...
Commercial
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