Export VAT Dispute Continued - Small Claims Hearing Scheduled *** Judgment for Claimant***

[t1grm]

I just ordered some doors and skirting off a UK company on the internet for export to Malta.

Before I placed the order I checked if they could supply ex-VAT for export, using my own forwarding agent, and they said I would have to pay the VAT when placing the order but they would refund the VAT once I provided proof of export to Malta. I have used this process with other online suppliers before.

I placed the order and paid the UK VAT, the goods were received in Malta and I have also paid VAT in Malta. I have sent the customs invoice from Malta to the UK supplier as proof of export but now they are refusing to refund the VAT. They say I will have to claim the VAT back myself which I can't do as I am not VAT registered. 

Now I have paid double VAT of about £500 each in UK and Malta. I'm pretty sure the supplier is at fault here and doesn't know what they are doing. Other suppliers have not had an issue doing this.

The supplier is not very responsive and is now just ignoring my emails.

I'm thinking of filing a small claim against the supplier but am not sure which legislation if any they are in breach of.

Any thoughts?

[aaa577aaa]

I'm not from UK but this should be valid in general.

First of all you have not to pay the VAT 2 times...the correct behaviour should be, as a final customer (since you are not vat registered), you receive the invoice with the uk vat and you pay it to the seller, but it should be the seller that should pay the vat in Malta, acting as an importer. Then, the seller, and not you, can recover the import vat (paid in Malta).

But things were made wrong, so the seller should:

1. Issue a credit note to you for the amount of the wrongly invoiced VAT
2. Give back the money to you equal to the amount of the VAT
3. Declare the credit note on his UK VAT return to recover it from tis Country

No idea about a claim, may be not worth for that amount (£500).

An additional note: if in the customs bill it's you that appear as the importer (and more important in the invoice from the carrier that acted as the intermediary), the seller can't recover the vat. Documents were compiled wrongly. So it's like you bought something in uk and exported it to Malta. I think you can do nothing, sorry.

Sorry for what happened.

Edited June 8, 2023 by aaa577aaa

[t1grm]

I have filed a case on MoneyClaim Online for this and the seller has decided to defend the case.

The user guide states:

"If you want to proceed with your claim upon receipt of a paid, full, or part defence, you must notify the court by following the directions enclosed with the copy of the defendant’s response."

The defendants response just states their defence (which I disagree with). There are no further instructions.

The current status is DQ sent to <defendant name>.

Am I supposed to do something or do I just wait for now?

[dx100uk]

they should be filing their defence on MCOL.

if the status says DQ's sent out to you and them

simply fill yours out and send a copy to the court and one to the defendant (or their sols if they have one)

are you agreeing to mediation?

[AndyOrch]

Use the following if they have not sent you a DQ by submitting the DQ you are informing the court you wish to proceed.

 

[t1grm]

Yes I would like to use mediation.

They have filed a defence online.

The current status is:

"DQ sent to <defendant>  on 7/7/23"

I have not been requested to return a DQ and it looks like the defendant has not returned their DQ yet.

what happens if the defendant disputes the claim but does not return a DQ?

Can I request a judgment and how long have the DQ request do I have to wait?

 

Filled out the N180 but it says:

Once you have completed this form, please return it to the court at the address shown on the form N149A - Notice of proposed allocation to Small Claims Track.

I don't have an N149A so where do I send it?

[t1grm]

Hi all! I filed a small claim about an export VAT dispute with an online store back in June last year.

The defendant has filed a defence and directed questions (N180) have been returned by both parties.

A hearing has been scheduled for 29^th February for which I have to pay £59 by 1^st February if I want to proceed.

Before deciding whether to continue I have a few questions:

1.       The defendant has declined to go to mediation (question A1) whereas I said yes. However, we have both said yes to question D1 “this claim is suitable for determination without a hearing” but the court has still set a hearing for 29^th February.

Since we both said yes to D1 can I dispute the court’s decision to schedule a hearing? I have already emailed them to ask this.

2.       If it goes to a hearing, will the fact that the defendant declined mediation count in my favour? Should I contact the defendant and ask them why they declined mediation and offer it again?

3.       The defendant didn’t answer all the DQ’s correctly:

a.       For question C1 “Do you agree that the small claims track is the appropriate track for this case?” they declined the small claims track just but restated their defence in the box instead of saying why and which track they would prefer.

b.       For question E2 “Are you asking for the court’s permission to use the written evidence of an expert” they have mentioned confirmation from an accountant but not given the name of the accountant or the cost.

Can I use either of the above to invalidate their defence?

4.       If defendant no shows for the hearing would there be another hearing, or would a judgment be made in my favour in their absence? It’s a 300-mile round trip for the defendant. I’m surprised they are prepared to make this for a £600 claim. The defendant is a business.

Any advise greatly appreciated.

I would really like to avoid a hearing if possible.

It makes sense for everyone as there are significant travel expenses for both parties to attend a hearing.

I am currently abroad.

[dx100uk]

threads merged for history

dx

 

[t1grm]

I filed a claim with MCOL which has been defended and transferred.

Both parties have said yes to question

D1: "Do you consider that this claim is suitable for determination without a hearing"

but the court has scheduled a hearing.

Can I appeal this?

The local court doesn't respond to my emails and the deadline to pay for the hearing is approaching. 

[honeybee13]

Hi.

Does this refer to your previous thread about a court case please?

HB

[dx100uk]

threads merged yet again.

if the court feel the matter is too complex to decide on the papers only without an in persons hearing and the exchange of WS's, then they can.

dx

[jk2054]

If you dont pay your claim will be struck

defendant will probably do a CPR 27/9 and ask for consideration without attending.

or may send a legal rep

 

[t1grm]

I posted a new thread as the last merge got no replies.

If they are sending a legal rep don't they have to declare this on the N180 (they didn't)?

If they send a legal rep and I loose will I have to pay their legal fees?

[dx100uk]

its small claims costs are very limited

have you not read our small claims guide it tells you all these things you are asking.

 a rep is not a witness.

theres nothing on the N180 that says they must state if they are using a rep.........

[t1grm]

Hi all,

I have reviewed the small claims guide and the county court guide and I have decided to proceed using CPR27.9 as I am currently abroad.

I'm trying to pay the court fee by phone.

I've phoned the county court helpline twice now (a 50min wait each time).

All they do is email the court to phone me back and take payment.

I missed their call back today, had to phone the helpline again. It's an extraordinarily inefficient process.

I'm confused as to whether to issue form N215 or N265 next. I would like to use the following information in court:

• Witness statement (from me)
• Email correspondence with the defendant
• Technical information downloaded from the HMRC website

Which form should I use or both? The county court would not confirm this to me as they say it constitutes legal advice!

Regards using CPR27.9 is there any form for that or do I just write a letter to the court telling them I will not be able to attend and why, asking them to consider the case in my absence?

The helpline said there is no guarantee that my evidence will be accepted if I do this.

[AndyOrch]

When you submit your statement with evidence simply attach a covering statement and state that you will not be in attendance at the hearing and wish to rely on CPR27.9 to decide the claim in your absence

You must inform the court/defendant separately prior to the hearing (7 days notice) that you will not be in attendance.

So below (a) (b) 7days notice and (c) attached to your statement.

 

27.9

(1) If a party who does not attend a final hearing–

(a) has given written notice to the court and the other party at least 7 days before the hearing date that he will not attend;

(b) has served on the other party at least 7 days before the hearing date any other documents which he has filed with the court; and

(c) has, in his written notice, requested the court to decide the claim in his absence and has confirmed his compliance with paragraphs (a) and (b) above,

the court will take into account that party’s statement of case and any other documents he has filed and served when it decides the claim.

 

Andy

 

[t1grm]

Hi all,

the case was heard on 29th February without me or the defendant attending, using my written statement, and judgment was made in my favour.

I have received a letter confirming this.

Thanks for all the advice received.

However the status on MCOL is still at transferred.

How do I progress this to the next stage to request bailiffs?

Last time I did it on MCOL but then I got a default judgment via MCOL.

This time there is no option to progress the case on MCOL. 

[dx100uk]

either:

request the use of court bailiffs via the county court that issued the judgement.

or

if your claim is above £600 you could cross courts and use High Court Enforcement Officers.

the Sheriff Office are good and will do everything for you.

 

MCOL doesn't get updated once transferred out.

 

you should have the Notice Of Judgement from your County Court by now

dx

[AndyOrch]

You apply to the court that issued judgment...MCOL finished after allocation

[AndyOrch]

Also you cant execute the judgment until time to pay has elapsed so you will have to wait for your Notice of Judgment.

Topic title updated ....well done

 

Andy

[t1grm]

As per my last update I have received letter of judgement and payment deadline was 15th March. I have emailed the court to ask about bailiffs.

[AndyOrch]

29 minutes ago, t1grm said:

and judgment was made in my favour.

I have received a letter confirming this.

 

 

 

.

[dx100uk]

is it above £600?

dx

[t1grm]

No, £545

[dx100uk]

aw just under the threshold 

dx