Post-Brexit VAT Claims: FTT Rejects HMRC’s Strike-Out Application

• Chris Poulton appealed HMRC’s refusal to refund VAT on additional invoices.
• HMRC applied to strike out the appeal, arguing that Reemtsma claims are not applicable post-Brexit.
• The FTT refused to strike out the appeal, finding that the parties had not adequately addressed the application of section 28 Finance Act 2024.
• The FTT considered Poulton had a realistic prospect of succeeding in arguing that Reemtsma claims were preserved for post-Brexit periods.
• HMRC also argued that Poulton had no reasonable prospect of success for a claim under section 35 or section 80 of the VAT Act 1994.
• The FTT found that Poulton had no right to repayment under section 80.
• The FTT found that Poulton had a realistic prospect of succeeding in arguing that a claim would be available under section 35.
• The appeal will proceed to a hearing on the substantive issues.

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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