Value Added Tax – Liability for Import VAT – C18 Post Clearance Demand Note – whether Appellant was the Declaring for the purposes of Article 4(18) and Article 201 Council Regulation (EEC) No 2913/92 of 12th October 1992 (the Community Customs Code) – whether Appellant was acting as a direct agent for a named principal.
Citations:
[2022] UKFTT 335 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 October 2022; Ref: scu.681374
