CPR Commercials Limited v Revenue and Customs (Procedure : Other): FTTTx 15 Nov 2021

VAT – zero-rating – whether evidence of export – no – whether breach of principle of proportionality – no – penalties – whether behaviour deliberate – yes – appeal dismissed

Citations:

[2021] UKFTT 408 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.671521