In Scanwell Logistics (UK) Limited v HMRC [2021] TC8207, the First Tier Tribunal (FTT) agreed that Onward Supply Relief was not available to a company acting as an import agent. They had not made a supply of goods.
Source: rossmartin.co.uk
Latest Posts in "United Kingdom"
- FTT Rules Pre-registration VAT Claim Based on Post-registration Use for Aspire Community Services
- VAT: Cattle Bed and Breakfast Service Is Single Standard-Rated Supply, Appeal Dismissed
- HMRC Requires Online Registration for Tax Advisers’ Agent Services Account Starting May 2026
- FTT Upholds HMRC Refusal of Input VAT Recovery Without Invoices in Mochars Ltd Case
- Tribunal Rules EV Charging Points Qualify for Reduced 5% VAT Rate Under Domestic Use Provision
