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Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

Published on: 27 July 2021
Published by: LexisPSL
  • Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)
  • Why it matters

Article summary

Tax analysis: In Scanwell Logistics (UK) Ltd v HMRC the First-tier Tribunal (FTT) (Tax Chamber) held that an import agent was unable to claim VAT relief under Onward Supply Relief (OSR) provisions as the goods were not supplied through an agent acting in its own name for VAT purposes. or take a trial to read the full analysis.

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