Value added tax – Input tax – Post Clearance Demand Note for import VAT – Whether Appellant acting as an agent or a freight forwarder – Whether entitled to Onward Supply Relief – No – Whether issuing of Demand Note manifestly unjust – Whether HMRC unjustly enriched – No – Appeal dismissed
[2011] UKFTT 790 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.450887