- HBS Enterprises Ltd is a UK VAT-registered online retailer selling goods through an online marketplace.
- The marketplace treated HBS as a non-established taxable person and applied the deemed supplier rules, accounting for VAT and deducting it from payments to HBS.
- The First-tier Tribunal held that HBS was UK-established, so the deemed supplier rules did not apply and HBS remained responsible for the UK VAT.
- HBS’s appeal against HMRC’s assessment was allowed in part because HMRC made errors in calculating the assessment.
Source: taxscape.deloitte.com
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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