The appellant appealed two post-clearance demand notices in the total amount of £320,251.68, for VAT, which HMRC asserted was unpaid and unaccounted for in relation to goods imported into the UK by the appellant between 28 January 2022 and 4 February 2023.
The appellant was incorporated and registered for VAT in March 2019. UK Best Cosmetics Ltd (UK Best), an associated business, was incorporated and registered for VAT in 2021 and began to trade. The appellant did not make any taxable supplies after August 2021 and deregistered for VAT with effect from 28 September 2021. FF Customs and Logistics Ltd (FFCLL) was appointed to be the Direct Customs agent for UK Best using the EORI number belonging to the appellant.â¯
FFCLL made 371 C88 import declarations using the appellants EORI and claimed PVA for goods imported during the period in the amount of
