- Best Cosmetics Ltd appealed against two HMRC demand notices totaling £320,251.68 for unpaid import VAT on goods imported between January 2022 and February 2023.
- The company was not VAT registered and there was no evidence that postponed VAT was accounted for.
- The appeal was submitted late, but the Tribunal allowed it to proceed as HMRC did not object.
- The Tribunal dismissed the appeal, upholding HMRC’s demand for the unpaid VAT.
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.
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