TC09676 - [2025] UKFTT 01278 (TC)

Case Number: TC09676

Taylor House, London

Appeal reference: TC/2023/09638

VALUE ADDED TAX – Credit for import VAT as input tax – Importer not owner of goods – whether goods used for the purposes of the business carried on by the taxpayer – Article 168 Principal VAT Directive – ss 24-27 Value Added Tax Act 1994 – EU principle of fiscal neutrality – extent of Marleasing principle – Appeal Dismissed

Heard on: 23 and 24 September2025

Judgment date: 29 October 2025

Before

TRIBUNAL JUDGE ROBIN VOS

Between

TSI INSTRUMENTS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Laurent Sykes, of counsel, instructed by Walker Morris LLP

For the Respondents: Thomas Holt, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION