J P Commodities Ltd v Revenue and Customs: VDT 22 Nov 2006

VALUE ADDED TAX – zero-rating – sales of good to Gibraltar-registered trader – goods transported to Belgium – purchaser not registered for VAT in Belgium – whether UK-registered supplier permitted to zero-rate supplies – Sixth Directive articles 28a, 28c – VATA 1994 s 30 – VAT Regulations 1995, reg 134 – Public Notice 725, paragraph 3 – whether conditions imposed by Notice authorised by article 28c – yes – whether conditions applicable to sale to unregistered trader – conditions validly imposed and applicable to sales – supplies not zero-rated – appeal dismissed.

Citations:

[2006] UKVAT V19904

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 September 2022; Ref: scu.249797