Other cases that caught our eye: 28 October 2020

Import VAT

In Weindel Logistic Service (Case C-621/19) (20 October 2020) the CJEU held that an importer does not have the right to deduct import VAT if it does not own the goods and does not incorporate the cost of the goods in its own outputs.

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Lloyd's syndicates and service of notices

In W Paul v HMRC [2020] UKFTT 415 (TC) (22 October 2020) the FTT held that reg 6 of the Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 is lawful. It also held that TMA 1970 s 8 does not require HMRC to serve notice in accordance with TMA 1970 s 115(2) and if it does not serve notice in accordance with that provision then it must show that the taxpayer had actual notice (the notices in the case were not sent to the last known address of the appellant but were received by the...

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