- Customs rules, not normal VAT rules, determine eligibility for refund of overpaid import VAT
- First-tier Tribunal ruling in Hemisphere Freight Services Ltd v HMRC case
- Published on 13 Oct 2017 in the United Kingdom
- Taxpayer must follow customs rules to claim refund
Source: content.next.westlaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- VAT Beginner’s Guide: Essential Basics for UK Business Registration and Rates
- When Do You Have to Charge Yourself VAT? Key Situations Explained
- Supreme Court Clarifies VAT Group Rules and Time of Supply Interplay
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
