HMRC guidance on recovery of import VAT may require businesses to change existing import practices

HMRC has issued R&C brief 15/2020 clarifying their views on the entitlement to recover import VAT. Despite a number of representations, their view is firmly that it is only the owner of the goods that is entitled.

Source: mazars.com

Please see also the developments regarding the Weindel-case C-621/19.