- H Ripley & Co Limited case involved zero rating of export of scrap metal
- HMRC denied zero rating due to lack of evidence of goods being removed from the UK
- Acceptable evidence includes customer order, sales invoice, transport documents, bank statements, etc.
- HMRC requested information from Belgian tax authorities, found evidence insufficient
- Burden of proof on appellant to show goods were removed from the UK
- Court ruled that evidence of removal must be obtained within three months
- Failure to provide sufficient evidence within three months means supplies cannot be zero-rated
- Sales invoices and bank statements did not provide clear evidence of goods being removed from the UK
Source: deeksvat.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.
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