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:
Jurisdiction:
England and Wales
VAT
Updated: 29 June 2022; Ref: scu.222664