3D Micro Ltd v Customs and Excise: VDT 17 Jan 2005

VDT ZERO-RATING – removal of goods to Republic of Ireland – documentary evidence failed to demonstrate that the goods had left the UK in accordance with the requirements of Customs Notice 703 – the goods assessed to VAT at standard rate – Appeal dismissed

Citations:

[2004] UKVAT V18907

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222664