References: [2013] UKUT 393 (TCC)
Links: Bailii
Ratio: UTTC VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations 1995, reg 129 – VAT Notice 703 – appeal dismissed.
Last Update: 09-Aug-16
Ref: 521008