From www.accountingweb.co.uk: [UK context] Roseline Logistics Limited was held jointly and severally liable for over £1 million in import VAT for submitting customs declarations on behalf of another company, QPTL, which was not authorised to make those claims due to a cancelled VAT registration.

The first tier tribunal determined that Roseline did not have the proper authority from QPTL and had participated in a customs breach by failing to confirm QPTL’s eligibility.

The tribunal dismissed Roseline’s appeal, mentioning the importance of due diligence and the limitations of HMRC’s guidance in tax compliance.