vat on goods not received

I ordered a swimming pool enclosure from a uk based company, which, it now appears, was importing (as agent) for a French company. I paid 50% deposit including v.a.t. and six months later the company declared itself insolvent. The deposit never reached the manufacturer in France. The French manufacturer fabricated the enclosure before the UK company declared itself insolvent but would not deliver it without the deposit. I am now purchasing the enclosure from the French company through another UK agent. I have to pay v.a.t. to the second importing company but have already paid £2,752.50 to the first company which has been liquidated. The receivers have stated that HMRC and vat will have first claim on the company's assets, but surely the above sum should be excluded and returned to me as vat should not be charged twice. Your views would be appreciated.

Hi.
Unfortunately you would need to pursue the deposit paid to the agent who has gone in to insolvency as this would be the only recourse in this scenario.
Thankyou.

I understand from the company dealing with the insolvency, that HMRC and v.a.t. are reimbursed or recompensed before customers, in which case vat will be sought on the deposit I paid in July 2022 and also on the bills I paid in March/April 2023. Could you explain how it is legal for the government to accept the vat twice, once on a completed transaction and once on money which was a deposit on the transaction but was misappropriated by the party who has declared insolvency. If this is not the case, may I inform the official receivers that the £2,752.50 is not due to be paid as vat and it should be returned to me? Kind regards

Hi,

You would pursue this with the Official Receivers as you would not be able to request a refund from HMRC directly.

Thank you.