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KSM Henryk Zeman Sp Z.o.o v HMRC

In KSM Henryk Zeman Sp Z.o.o v HMRC [2021] UKUT 182 (TCC) (KSM) (4 August 2021) the Upper Tribunal (UT) ruled that the FTT does have jurisdiction to consider the question of legitimate expectation in an appeal against an assessment to VAT.

The taxpayer established in Poland entered into a contract to install a boiler in the UK with another Polish company Energoinstal SA who was not VAT registered in the UK. KSM concluded that it was required to VAT register in the UK as the place of supply is where the installation work took place. KSM completed the VAT registration questionnaire incorrectly stating that its customer was established in the UK and UK VAT registered and on this basis HMRC refused to VAT register it. Following an abortive attempt to recover UK VAT via the refund system KSM submitted another application to VAT register in the...

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