Scanwell was appointed to act as “import agent” in relation to the import into the UK of several consignments of goods from China between 2014 and 2017. When the goods were released to it, it arranged their onward transport to other countries in the EU. Scanwell made import declarations in which it claimed exemption from import VAT under Onward Supply Relief (“OSR”). HMRC decided that OSR was not available on these imports and made a VAT assessment on Scanwell of some £5.7m in November 2017. Scanwell appealed, unsuccessfully, against this assessment on the grounds that it was entitled to OSR.
Source: centurionvat.com
