Ampleaward – purchaser using UK VAT number not liable for UK acquisition VAT where goods housed in overseas warehousing regime

In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which was then delivered to a tax warehouse in a third EU state.

Source: rpc.co.uk