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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PIRAMAL HEALTHCARE UK LIMITED v Revenue & Customs (IMPORT VAT - whether import VAT in respect of goods supplied free of charge and where the supplier remains the owner of those goods can be credited as input tax - whether the goods were used for the purposes of the business carried on by the taxpayer) [2023] UKFTT 891 (TC) (17 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08966.html
Cite as: [2023] UKFTT 891 (TC)
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| Decision Number: | TC 08966 |
| Appellant: | PIRAMAL HEALTHCARE UK LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Robin VOS |
| Date Of Decision: | 17/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | IMPORT VAT - whether import VAT in respect of goods supplied free of charge and where the supplier remains the owner of those goods can be credited as input tax - whether the goods were used for the purposes of the business carried on by the taxpayer - Article 168 Principle VAT Directive - sections 24-27 Value Added Tax Act 1994 - EU principle of equal treatment - Revenue and Customs Brief 02/19 - whether Appellant entitled to a transitional period - Appeal allowed in part |