Jurisdiction(s):
United Kingdom

Metatron DOO v HMRC: FTT strikes out VAT refund appeals—amounts merely described as ‘VAT’ on invoices not recoverable; Reemtsma claims outside FTT jurisdiction; county court availability post-Brexit disputed

Published on: 21 February 2024

Published by a LexisNexis Tax expert

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Article summary

Metatron DOO v HMRC [2024] UKFTT 115 (TC)

The appellant, a company established and registered for VAT in Slovenia, challenged HMRC decisions refusing repayment of amounts it says were wrongly charged by UK suppliers. Those amounts arose when it purchased goods from UK suppliers via the eBay platform. The appellant explained it had asked the suppliers to apply the zero rate of VAT to the goods, but that request was declined. HMRC applied to have the appeals struck out on the basis that, under rule 8(2) of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273, the FTT had no jurisdiction to consider HMRC’s refusal to provide a refund in such circumstances, and, under rule 8(3), there was no reasonable prospect of the appeals succeeding. The purchases in question were made through eBay from UK sellers and, the appellant contended, VAT should not have been charged on those supplies. As regards the contention that there was no jurisdiction for the FTT in respect of jurisdictional scope...

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