- Taxpayer H Ripley & Co Ltd claimed zero-rated output tax for scrap metal supplies
- HMRC rejected claim due to lack of evidence of export within 3 months
- First-tier Tribunal dismissed appeal, stating evidence provided was insufficient
- Burden of proof on taxpayer to show goods were removed from UK
- Importance of retaining and regularly obtaining relevant documentation for VAT claims
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
