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)

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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: [2024] SFTD 337, [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

PDF Copy: [2023] UKFTT 891 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08966.html

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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: [2024] SFTD 337, [2023] UKFTT 891 (TC)