VAT – assessment under s 73 VATA 1994 – sales made to the Republic of Ireland – whether a VAT registered trader in an EC Member State – whether eligible to be zero-rated – Regulation 134 of the VAT Regulations 1995 – Public Notice 725 certain paragraphs with the force of law – requisite evidence for zero-rating intra-community sales – whether burden of proof met – fairness argument on tax symmetry – appeal dismissed
Citations:
[2018] UKFTT 503 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 October 2022; Ref: scu.632315