- The Upper Tax Tribunal is reviewing HMRC’s appeal against Boehringer Ingelheim’s successful VAT refund case regarding payments to the Department of Health and Social Care (DHSC).
- The First-tier Tribunal ruled that BIL’s payments to the DHSC reduced the taxable amount, entitling BIL to a VAT refund.
- Pharmaceutical businesses that have made similar payments should urgently review their VAT position and consider submitting refund claims to HMRC, noting the 4-year claim time limit.
- The Upper Tribunal’s decision is expected in 3-4 months; businesses should monitor the outcome and be prepared to act if the ruling favors HMRC.
Source: mha.co.uk
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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