On 16 September 2016, UK HMRC published guidance on the value added tax (VAT) obligations of overseas sellers using an online marketplace (website) to sell goods in the UK. A business is considered an overseas seller if it sells goods stored in the UK to UK consumers and does not have a business establishment in the country. In such case, the overseas seller must register and account for VAT regardless of meeting any threshold. If the overseas seller fails to meet the VAT obligation, the marketplace or the seller's VAT representative in the UK (if appointed) may also be held...