VAT ZERO RATING – Removal of Goods to a Member State – No satisfactory evidence produced to substantiate removal – Appellant did not adjust its VAT account within 3 months of the date of supply – Were the Respondents entitled to issue an assessment for VAT and a misdeclaration penalty – Yes – Appeal dismissed – With order for costs against the Appellant
[2004] UKVAT V18779
Bailii
VAT
Updated: 01 November 2021; Ref: scu.216485
