This month’s VAT review covers three recent tribunal decisions. In Piramal, the FTT held that import VAT cannot be recovered by an importer of record who does not own the goods. In Dollar Financial UK Ltd, the UT held that there is no statutory basis for retrospectively requesting a change of group registration date and, as such, no statutory right of appeal against HMRC’s refusal to accept such a request. Finally, in Derby Quad Ltd, the FTT held that the VAT exemption for a right of admission to a theatre performance only applies to attendance in person and not at a live but remote screening.
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This month’s VAT review covers three recent tribunal decisions. In Piramal, the FTT held that import VAT cannot be recovered by an importer of record who does not own the goods. In Dollar Financial UK Ltd, the UT held that there is no statutory basis for retrospectively requesting a change of group registration date and, as such, no statutory right of appeal against HMRC’s refusal to accept such a request. Finally, in Derby Quad Ltd, the FTT held that the VAT exemption for a right of admission to a theatre performance only applies to attendance in person and not at a live but remote screening.
If you are not a subscriber, subscribe now to read this content.
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