FTTTx VAT – import VAT – Channel Islands – appellant granted low value bulk import approval – whether conditions of approval met – appellant issued with demand for import VAT as a customs debt – low value consignment relief (‘LVCR’) for customs duty and import VAT – whether packages sent to the same recipient and listed on the same manifest must be added together for the purposes of customs duty LVCR – whether same approach applies to VAT LVCR – if a customs debt, whether appellant is the debtor – whether waiver provisions at Article 220(2)(b) of the Customs Code apply to import VAT – whether separate waiver appeal required – whether Tribunal has jurisdiction on this issue – whether debt should be waived – appeal against assessment allowed – whether penalty charged should be upheld, discharged or varied – penalty reduced
[2016] UKFTT 283 TC
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.564342