VALUE ADDED TAX – Liability for import VAT – C18 Post Clearance Demand Note – whether Appellant was the Declarant for the purposes of Article 4(18) and Article 201 Council Regulation (EEC) No 2913/92 of 12th October 1992 (the Community Customs Code) – whether Appellant was acting as a direct agent for a named principal.
Source: bailii.org
Latest Posts in "United Kingdom"
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- VAT Recovery Possible Without Fully Compliant Invoices if Alternative Evidence Provided, UK Tribunal Rules
- UK Tribunal Denies VAT Deductions for Construction Firm Linked to Payroll Fraud
- Restaurant Operator and Director Liable for £280,903 VAT Evasion After Tribunal Rejects Defense
- Upper Tribunal Rules Hair Loss System for Severe Baldness Qualifies for VAT Zero Rating
