Roseline Logistics Ltd v HMRC: Tribunal Dismisses Appeal on Import VAT Liability as Customs Agent

• The case involves Roseline Logistics Ltd and HM Revenue and Customs regarding import VAT.
• Roseline acted as a Customs agent for QP Trading Limited using postponed VAT accounting.
• HMRC issued a demand for unpaid import VAT totaling over 1.1 million pounds.
• A review upheld the decision against Roseline, which is now under appeal.
• The appeal questions Roseline’s liability under the Taxation Cross-border Trade Act 2018.
• The tribunal considered whether the decision complies with European Convention on Human Rights.
• The appeal was heard in December 2024, with judgment given in April 2025.
• The tribunal dismissed the appeal, confirming Roseline’s liability.

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.