In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which was then delivered to a tax warehouse in a third EU state.
Source: rpc.co.uk
Latest Posts in "United Kingdom"
- Hotelbeds v HMRC: Businesses Can Reclaim VAT Without Invoices, Court Rules
- VAT Report – What Is a VAT Report?
- Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?
- Fiscal Solutions – Great News – The United Kingdom is now part of our Fiscal Portal!
- Post-Brexit VAT: Why the EU Accepts Imperfect Export Proof but the UK Demands Perfection