- Antri Georgiou appealed HMRC’s decision to deny her transfer of residence relief for importing her car from Cyprus to the UK
- HMRC rejected the application citing insufficient possession of the car before moving to the UK
- The FTT allowed the appeal, stating that relief conditions were satisfied under the 1992 Order
- The relevant date for import VAT in transfer of residence relief is the date of importation, not the date of arrival to the UK
- This decision highlights the complexity of the ToR regime and the importance of understanding the specific conditions for relief
Source: rpc.co.uk
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.
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