Email Gaffes Mean UK Can't Bar £3M VAT Appeal, Court Says
Law360 (April 23, 2021, 7:24 PM EDT) -- A lower court's admittedly botched email correspondence with a tax adviser precludes HM Revenue & Customs from refusing a new appeal by a U.K. shipping company over a £3 million ($4.2 million) value-added tax bill, Britain's Upper Tribunal ruled.
The appeal from BMW Shipping Agents Ltd. must be allowed because the First-Tier Tribunal had taken an incorrect approach in handling the company's underlying dispute regarding import VAT, the tribunal's tax chamber said in a decision dated March 30 and published Thursday.
In an April 2020 decision, the FTT granted HMRC permission to appeal the lower court's own finding that BMW Shipping, despite...
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