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Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 12 May 2023.
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brannan on 7 August 2020.
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Richards on 24 May 2019.
Upper Tribunal Tax and Chancery decision of Mr Justice Sales and Judge Berner on 5 December 2013.
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 26 August 2015.
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 24 June 2015.
Upper Tribunal Tax & Chancery decision of Mr Justice Roth on 8 February 2012.
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 7 July 2014.
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