Whether HMRC exercised discretion available to consider a document other than a valid invoice in assessing a claim to input tax deduction – NO, whether satisfactory documentation of export of goods from Community as required by Regulation 29(2) VAT Regulations 1995 and Public Notice 703 to claim zero rate – Yes. Appeal allowed.
[2021] UKFTT 200 (TC)
Bailii
England and Wales
Updated: 17 October 2021; Ref: scu.663749
