Martin-Jenkins v Revenue and Customs: FTTTx 13 May 2009

FTTTx Value added tax – whether goods fell to be zero-rated as goods intended for export to a place outside the member States supplied otherwise than to a taxable person to a person not resident in the United Kingdom – whether the Appellant was a person not resident in the United Kingdom at the time(s) of supply of the goods – held he was not – regulation 129 of the VAT Regulations 1995 – appeal dismissed

Citations:

[2009] UKFTT 99 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373656