United Kingdom Tax Tribunal Clarifies Assessment of Output VAT on Taxable Supplies

The United Kingdom First-Tier Tax Tribunal Feb. 28 issued a judgment in Case No. TC09443, on the assessment of output VAT on taxable supplies. The taxpayer, a landscape gardening company, appealed the Tax Agency’s decisions regarding the denial of VAT credit repayment and the assessment of a specified VAT amount due. The primary point at issue was the date from which the taxpayer became liable to account for and pay output tax on its taxable supplies. The Tax Agency argued that the relevant date was March 9, 2021, which was the taxpayer’s effective date of registration (EDR) for VAT. The ...