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BJ Trading Ltd v Revenue and Customs (VAT: Whether HMRC Exercised Discretion): FTTTx 1 Jun 2021

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 br>

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