VALUE ADDED TAX . . zero-rating – intra-Community trade – Sixth Directive art 28cA)(a) – VAT Regs 1995, reg 134 – Public Notice 725 para 4.3 – CMRs used as evidence of removal from UK probably falsified – whether Appellant took sufficient care – no – appeal against assessment for output tax dismissed
Citations:
[2008] UKVAT V20895
Links:
VAT
Updated: 23 July 2022; Ref: scu.301882