Metatron D.O.O. v HMRC

In Metatron D.O.O. v HMRC [2024] UKFTT 115 (TC) (25 January 2024) the FTT decided to strike out appeals on the basis that it considered that there was no reasonable prospect of the appeals succeeding. The reason for the decision was that VATA 1994 s 39 (repayment of VAT to those in business overseas) does not provide for repayment of amounts that are not VAT even if the amounts are referred to as VAT on supplier invoices.

The appellant a business that is established and registered for VAT in Slovenia had appealed against decisions by HMRC to refuse its claims for a refund of amounts it had been incorrectly charged by UK suppliers. It had been charged the amounts when it bought goods from UK suppliers via the eBay platform. The appellant indicated that it had requested that the suppliers apply the zero rate of VAT to...

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