VAT – Zero Rating – S.30(8) VATA 1994 – purported supplies of goods to a trader in Spain – supplies forming part of a scheme of tax avoidance – the Appellant unaware of the circumstances surrounding the supplies – lack of persuasive evidence that the goods left the United Kingdom – no commercial documentation evidencing removal from the United Kingdom – forged documentation – Appellant failing to take every reasonable precaution required – Appeal dismissed
Citations:
[2012] UKFTT 180 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 September 2022; Ref: scu.462620