Latest news and articles from Fuller Spurling 

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Latest HMRC Newsfeed: 

• Inverters with maximum power point tracking functionality (Tariff Notice 2) Posted on 16th February 2026 at 13:11
  Check the tariff classification for inverters with maximum power point tracking functionality.
• Guidance: Remote internal temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service Posted on 16th February 2026 at 10:52
  Find the codes which may be used in Data Element 5/23 to identify the location where goods may be examined for a remote internal temporary storage facility (ITSF(R)) (Appendix 16E).
• Check the recognised overseas pension schemes notification list Posted on 16th February 2026 at 09:00
  Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
• VAT Government and Public Bodies Posted on 16th February 2026 at 00:00
  Guidance on VAT as it applies to local authorities and other government and public bodies