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Elbrook Cash & Carry v HMRC

In Elbrook Cash & Carry v HMRC [2016] UKFTT 191 (21 March 2016) the FTT found that it would cause the appellant hardship to pay the tax assessed on it before its appeal.

HMRC had written to Elbrook informing it that it was denying credit for input tax of £771 430.20 for the five consecutive periods from 01/13 to 04/14 inclusive on the ground that the company had allegedly participated in MTIC fraud.

Following a statutory review upholding the decision Elbrook had appealed and HMRC had revoked its Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) authorisation. Elbrook’s advisers had then written to HMRC explaining that as a result of the WOWGR cancellation payment of £750 000 had been made to a warehouse to enable the release of goods. In addition payments in advance of supply of goods now had to be made to...

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