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New queries, issues 4494

24 March 2015
Issue: 4494 / Categories: Forum & Feedback

Going MARD; Motor trade; Charitable trust; Cross-border VAT

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Going MARD

Defending a claim for German VAT to be paid by a UK company director

A personal tax client has a problem with the Mutual Assistance Recovery Directive (MARD). This allows the tax authorities in one EU member state to request another to collect tax debt on their behalf.

Our client was the director of a UK limited company that traded in sporting goods online. The business grew and expanded its operations into Europe while still based in the UK.

In 2010...

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