- Thyssenkrupp Materials (UK) Ltd claimed inward processing relief (IPR) on components for aircraft manufacturing
- Submitted bill of discharge (BoD) to HMRC each quarter with 100,000 to 200,000 data points
- HMRC demanded customs duties and import VAT due to errors in BoDs
- TK argued errors were immaterial, appealed HMRC’s demand
- First-tier Tribunal ruled in favor of HMRC, UT overturned decision
- UT found errors in BoD rows did not invalidate entire BoD
- Inconsistencies between BoD and MSS data did not breach IPR obligations
- Immaterial errors in BoD did not give rise to customs debt
- TK’s appeal was allowed
Source: taxscape.deloitte.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.
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