Tax appeal 145TACD2023 VAT

The tax appeal case concerns an appeal by a UK registered limited company (the Appellant) against a decision by the Revenue Commissioners (the Respondent) to disallow an application for Value Added Tax (VAT) registration in Ireland. The Appellant had experienced a fall in sales to Ireland since Brexit due to being a UK VAT registered limited company. The Appellant operates its business in the UK and from the UK, does not have a physical presence or employees within Ireland, and supplies taxable goods to Irish business customers. The Respondent refused the application on the grounds that the Appellant had not provided substantive evidence of trade in Ireland or substantive evidence of intention to do so. The Commissioner found that the Appellant had not established that it is, or may become, an accountable person pursuant to section 5 of the VATCA2010, and therefore the Respondent was correct to refuse the application. The Appellant did not succeed in the appeal.

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