Taylors Service Centres v Revenue and Customs (VAT – Other): FTTTx 13 Aug 2018

VALUE ADDED TAX – denial of zero-rating on car sales to the Republic of Ireland on the basis that the sales were connected with fraudulent evasion leading to a loss of tax and the appellant knew or should have known that the sales were so connected- appeal dismissed- denial of zero-rating on the basis of failure to provide sufficient evidence of removal as required- VAT Notice 725- appeal dismissed

Citations:

[2018] UKFTT 474 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632281