Article 11 of the Sixth Directive

hmrc tax lawyers in london

ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated that, as this matter related to the validity of Article 11 of the …

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