VALUE ADDED TAX – decision not to stay appeal pending the resolution of a criminal matter involving the representative of the Appellant
VALUE ADDED TAX – whether supplies made to customers outside the member States were eligible to be zero-rated under section 30(6) VATA – whether the applicable conditions having the force of law in Notice 703 relating to exports were satisfied – held they were not because evidence of export obtained within the specified 3-month time limit was lacking in the required particularity – evidence of export with greater particularity obtained after the 3-month time limit did not satisfy the conditions – further HMRC reasonably refused to accept that the evidence produced related to the supplies of goods for export referred to by reason of demonstrated discrepancies in the evidence – Appeal dismissed
[2010] UKFTT 632 (TC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567601