Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

ZERO-RATING – Exports – Pharmaceutical goods exported to Nigeria and Ghana – Evidence of export – VAT Directive 2006/112/EC Art 131, 146 – VAT Act 1994 s.30 – VAT Regs 1995 reg 129 – Notice 703 – Appeal allowed in part
INPUT TAX – Payment of invoices – Whether paid within 6 months – VAT Act 1994 s.26A – VAT Regs 1995 reg 170, 173J – Appeal allowed in part

Citations:

[2012] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451949