Jota Jota Alimentos Global Sl v Revenue and Customs Commissioners (VAT – EU Refund Claim): FTTTx 22 Jan 2021

VAT – EU refund claim – Appellant established in Spain – HMRC refused claim on basis that movement of own goods from UK to Spain was a deemed supply in the UK – appeal allowed

Citations:

[2021] UKFTT 14 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 December 2022; Ref: scu.661739