This appeal concerns a dispute about the availability of zero rating for supplies of goods purportedly exported to China, specifically addressing the adequacy of the evidence provided to HMRC in support of such zero rating.
The question in this case is whether sufficient evidence of export is provided to support zero rating.
Source: FTT
Latest Posts in "United Kingdom"
- Upper Tribunal Rules Hair Loss System for Severe Baldness Qualifies for VAT Zero Rating
- FTT: Yourway Transport Entitled to Recover Import VAT on EU Drug Deliveries, Not UK or Non-EU
- Court of Appeal Confirms FTT’s Supervisory Jurisdiction Over HMRC Discretion in Input Tax Cases
- FTT Upholds HMRC’s Best Judgment VAT Assessments Against Complete Electrical Services (NW) Ltd
- HMRC Updates List of VAT-Exempt Investment Gold Coins in VAT Notice 701/21A
