VAT – ZERO – RATING – Forty seven supplies of goods to a trader in Spain – the supplies formed part of a scheme of tax avoidance – Appellant did not know about the tax avoidance — No persuasive evidence that the goods left the UK — No commercial documentation evidencing removal (some of which were forgeries) — Appellant did not take every precaution reasonably required in respect of the forty three supplies in quarters 03/06, 06/06, and 09/06. — Appellant took every precaution reasonably required in respect of the four supplies in quarters 06/05 and 12/05 — Appeal allowed in part
Citations:
[2009] UKFTT 304 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.409113