Serfilco Europe Ltd v Revenue and Customs: VDT 23 Feb 2007

VALUE ADDED TAX – pump manufacturer – goods originally intended to be supplied and delivered to Hong Kong – delays – goods actually supplied and delivered to a site in UK – appellant zero rated the supplies – should have been standard rated – sections 1(1)(a), 7(2) and section 30 VAT Act 1994 – appeal dismissed

Citations:

[2007] UKVAT V20050

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.250499