We are now one month on from the end of the Brexit transition period following which businesses in the UK have had to trade under the requirements of the new trade and cooperation agreement and the earlier EU withdrawal agreement.

Already, the news has been awash with stories of products being stopped at the border and increases to the cost and complexity of importing and exporting goods.

For some businesses and individuals, the impact of Brexit has been more keenly felt than others, and one area that is already proving to be particularly complex is VAT.