Turkish Food Supplies Ltd v HMRC: Import VAT Dispute Over Advance Payments for Bottled Water

• Turkish Food Supplies Ltd appealed against an import VAT demand by HMRC.
• The appeal concerned advance payments made to secure better prices for bottled water imports.
• The tribunal found the payments were not for specific goods.
• The appeal for the demand of £121,321.93 was allowed.
• The appeal for a separate demand of £972.22 was dismissed.
• The hearing included evidence from both parties and witness testimonies.
• The tribunal found both witnesses credible and reliable.

Source: bailii.org

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.