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Low Value Consignment Relief: is fiscal neutrality under attack?

Recent news about Rank’s success in the European Court of Justice (HMRC v Rank Group Plc Joined Cases C-259/10 & C-260/10) only serves to highlight increasing concern about the concept of fiscal neutrality – now a common area of challenge in VAT cases and one that was at the core of the Rank case. Rank was successful in arguing that there must be a level playing field from a VAT perspective with respect to (in this case) gaming machines with similar functionality.

Now questions are being raised about the legality of the UK government blocking low value consignment relief (LVCR) with effect from 1 April 2012 – but only on goods entering the UK from the Channel Islands.


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