McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019

VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the supplies but not all of them

Citations:

[2019] UKFTT 43 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635672