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FTT: Freight forwarder declares in own name – liable for import VAT when claiming for Onward Supply Relief

In a recent Tribunal case, BMW Shipping Agents Ltd v HMRC (2022) UKFTT 335 (TC), the First-tier Tax Tribunal (FTT) agreed that a freight forwarder that had made customs declarations in its own name, rather than as agent, was liable for import VAT when claiming for Onward Supply Relief (“OSR”).

Source: crowe.com

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