The UK First‑Tier Tribunal clarified that a logistics provider acting as an agent in its own name can recover import VAT on clinical trial drugs, overturning HMRC’s earlier denial. The tribunal held that the taxpayer’s lack of ownership and supply for consideration did not preclude input‑VAT treatment. The decision, case No. TC09749, was issued on 14 January 2026.
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Key Takeaways
On 14 January 2026, the Tribunal ruled that a logistics provider acting as an agent in its own name could recover import VAT on clinical trial drugs.
Because the taxpayer did not own the goods, had not made a supply for consideration, and could not treat the import VAT as input VAT.
Case No. TC09749.
14 January 2026.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 29 January 2026. It relates to VAT developments in United Kingdom. The original source is Bloomberg Tax.
