VALUE ADDED TAX – importation – tax paid at time of importation – artworks on exhibition in UK – items unsold – shipped back to USA approx one year after importation – subsequent claim for repayment of VAT – application treated as being for retrospective temporary import authorisation – application refused by HMRC as over one year since entry of goods – EC Regulation 2454/93 Art. 508 – if authorisation had been possible, customs declaration would have been required – potential claim would be affected by difference between items imported and those returned – appeal dismissed
[2014] UKFTT 548 (TC)
Bailii
England and Wales
VAT
Updated: 05 December 2021; Ref: scu.526904
