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:
Jurisdiction:
England and Wales
VAT
Updated: 23 October 2022; Ref: scu.250499