In HMRC v M Chamberlin (CA – 22 March) a solicitor had failed to pay the VAT which she had shown as due on her VAT returns. HMRC applied for a bankruptcy order which was duly granted. The solicitor subsequently applied for the order to be annulled contending that her returns had been incorrect as many of her supplies had been to asylum-seekers who were not resident in the UK so that by virtue of the VAT (Place of Supply of Services) Order SI 1992/3121 the supplies were deemed to take place outside the UK and she should not have accounted for VAT on them. The Chief Registrar rejected the solicitor’s application and the CA unanimously upheld this decision. Sir Andrew Morritt held that ‘the bankruptcy court does not usurp the jurisdiction of the VAT Tribunal by itself...
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In HMRC v M Chamberlin (CA – 22 March) a solicitor had failed to pay the VAT which she had shown as due on her VAT returns. HMRC applied for a bankruptcy order which was duly granted. The solicitor subsequently applied for the order to be annulled contending that her returns had been incorrect as many of her supplies had been to asylum-seekers who were not resident in the UK so that by virtue of the VAT (Place of Supply of Services) Order SI 1992/3121 the supplies were deemed to take place outside the UK and she should not have accounted for VAT on them. The Chief Registrar rejected the solicitor’s application and the CA unanimously upheld this decision. Sir Andrew Morritt held that ‘the bankruptcy court does not usurp the jurisdiction of the VAT Tribunal by itself...
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