- PIL supplied goods to businesses running reward recognition programmes
- RPOs ordered goods from PIL to reward customers and employees
- Goods were shipped directly to the reward recipients
- HMRC argued that goods were standard-rated if RPO was VAT-registered in the UK
- FTT ruled that supplies were zero-rated as exports
- PIL arranged transportation of goods outside the UK
- RPOs took possession of goods on delivery to the reward recipients
- PIL’s appeal was allowed by the FTT
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
