Global Foods Limited and Others v HMRC [2014] UKFTT 1112 (TC)

22nd December 2014

The case was a preliminary decision on the extent of the formal requirements which apply to a UK VAT registered trader who removed his own goods to his own business premises abroad.  HMRC insisted that there was a requirement that the trader’s business establishment abroad be VAT registered in the member state to which the goods were removed.  The FTT agreed with the taxpayer that there was no such requirement and so the dispatch could be zero-rated despite there being no actual registration in the other member state.  This has consequences for HMRC’s decision to withhold repayment of the input tax, in particular timing issues which relate to the issue of repayment supplement. These issues will be heard in the wider action Global Foods appeal.


Joseph Howard appeared for the Appellant.

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