FTTTx VALUE ADDED TAX – whether supplies made to customers outside the member States were eligible to be zero-rated under section 30(6) VATA – whether the applicable conditions having the force of law in Notice 703 relating to exports were satisfied – held they were in relation to supplies of goods made under two of the invoices in dispute – held they were not in relation to the other 8 invoices because HMRC had reasonably decided either that no evidence of export was obtained or that the evidence of export obtained did not clearly identify the export destination and/or the mode of transport and route of the export movement as required by paragraph 6.5 of Notice 703 – Appeal allowed in part
[2010] UKFTT 631 (TC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567585