This concerns the exemption from import VAT under Onward Supply Relief (OSR) which HMRC considers was not available on import declarations made by Scanwell. The value of the assessment is approximately £5.7m. HMRC asserted that Scanwell had not made an onward supply of the goods and therefore was not entitled to relief from import VAT nor could it claim repayment of the import VAT that was due by it.
Source KPMG
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