evidence: Where goods are sold and moved via Northern Ireland to Great Britain from a VAT-registered business in an EU member state, including the Republic of Ireland, the seller will be liable to account for the VAT to HMRC. [...] This refers to goods that are business assets, which are moved from Northern Ireland to Great Britain by a taxable person and there is no change in ownership. [...] Sales of goods from Great Britain to Northern Ireland, and within Northern Ireland, by members of a UK VAT group