In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which was then delivered to a tax warehouse in a third EU state.
Source: rpc.co.uk
Latest Posts in "United Kingdom"
- Abbey Group v HMRC: FTT Rejects Legitimate Expectation VAT Appeal
- VAT Refunds from the United Kingdom
- UK Budget to Extend Marketplace Deemed Supplier VAT Rules to Domestic Sellers
- Flashback on ECJ Cases C-409/98 (Mirror Group) – Tenant inducements are not exempt property letting
- UK e-invoicing briefing: what the April 2029 mandate means for businesses
