- Barclays’ £21m VAT dispute centers on HMRC’s 2017 refusal to let a US company join the UK VAT group.
- The case has involved issues of territoriality, fixed establishment, and protection of the revenue (POR) rules.
- The First-tier Tribunal sided with HMRC on the fixed establishment point.
- Barclays’ VAT group has now lost its Upper Tribunal appeal on HMRC’s POR argument.
- The lead appellant is Barclays Execution Services Ltd (BESL), the representative member of the VAT group.
Source: accountancydaily.co
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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