- Roseline Logistics Ltd lost its appeal to the FTT regarding a demand for import VAT.
- Roseline made 32 import declarations using Postponed VAT Accounting for QP Trading Ltd.
- HMRC claimed QP Trading Ltd was not VAT registered and ineligible for PVA.
- Roseline was found jointly liable for unpaid VAT due to invalid PVA claims.
- The FTT upheld HMRC’s decision, holding Roseline liable for over 1.1 million pounds.
- Roseline was responsible for ensuring the accuracy of PVA claims for QP Trading Ltd.
- The FTT found no infringement of Roseline’s rights under the European Convention on Human Rights.
- The case underscores the need for customs agents to verify client eligibility for PVA.
Source: rpclegal.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.
