VAT- ZERO -RATING -one hundred and twenty eight supplies of goods to Spain and Poland – Customers in Spain and Poland missing traders – no persuasive evidence that the goods reached Spain or Poland – commercial documentation unsatisfactory – appellant failed to make appropriate enquiries by way of due diligence – appellant knew, or ought to have known that the transactions were fraudulent – appeal dismissed
[2010] UKFTT 167 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.422185