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Other cases that caught our eye

VAT MOSS

In Krystal Hosting Ltd v HMRC [2020] UKFTT 0447 (TC) (4 November 2020) the argument seem at first site to be the wrong way round. The company was arguing that it should be registered and pay VAT: HMRC was arguing that it shouldn’t. The explanation is that the company was providing web hosting services to customers in the EU. Normally that would require registration in each of the countries where the consumers of the services were resident but under the mini one stop shop scheme (MOSS) a company can register and pay VAT on those supplies in the UK. Although the company did register under MOSS it failed to submit several returns and thus its registration was cancelled. The company argued that the electronic reminders to file sent to the company were not sufficiently clear and that reminders had not been sent to the company’s agent and so HMRC...

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