- Roseline Logistics Ltd was held liable for £1.1 million in unpaid import VAT.
- Roseline provided customs agency services and submitted import declarations for QP Trading Limited.
- QP Trading Limited’s VAT registration was canceled in October 2021, making them ineligible for postponed import VAT accounting.
- Roseline incorrectly assumed QP Trading Limited could use postponed import VAT accounting.
- The tribunal upheld HMRC’s decision, holding Roseline responsible for the unpaid VAT.
- Roseline was found responsible for ensuring QP Trading Limited’s eligibility for postponed import VAT accounting.
- The tribunal found no breach of Roseline’s rights under the European Convention on Human Rights.
- The case highlights the importance of verifying VAT registration status and obtaining clear authorisation.
- Customs agents must understand potential liability for breaches of customs obligations.
- The decision emphasizes HMRC’s strict compliance requirements post-Brexit.
Source: saffery.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.
