Termination clause in a VAT zero rating agreement fatal to judicial review application
Termination clause in a VAT zero rating agreement fatal to judicial review application
Mon 03 Feb 2020
Metropolitan International Schools’ judicial review application of HMRC’s refusal to extend the date of termination of an HMRC agreement for zero rating of the sale of study books for existing contracts, has failed.
While the Upper Tribunal considered that Metropolitan had a rational case for judicial review, it considered the clause in the agreement with HMRC permitting them to terminate the agreement at any time, was fatal.
When considering the terms of any agreement with HMRC, pay careful attention to the terms of the agreement. For further discussion or assistance with obtaining VAT agreements with HMRC, please get in touch with a member of the Mazars indirect tax team.
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