The First-tier Tribunal (FTT) dismissed RS Global Ltd’s application to debar HMRC’s VAT assessment appeal, finding HMRC had a reasonable chance of proving fraud despite arguments concerning the domestic reverse charge legislation. The FTT concluded the domestic reverse charge did not apply, upholding the appellant company’s liability for VAT on the zero-rated sales to overseas customers.
Source: claritaxnews.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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