N2J Ltd v Revenue and Customs: VDT 12 Dec 2008

VALUE ADDED TAX . . zero-rating – intra-Community trade – Sixth Directive art 28cA)(a) – VAT Regs 1995, reg 134 – Public Notice 725 para 4.3 – CMRs used as evidence of removal from UK probably falsified – whether Appellant took sufficient care – no – appeal against assessment for output tax dismissed

Citations:

[2008] UKVAT V20895

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301882