This appeal concerns a dispute about the availability of zero rating for supplies of goods purportedly exported to China, specifically addressing the adequacy of the evidence provided to HMRC in support of such zero rating.
The question in this case is whether sufficient evidence of export is provided to support zero rating.
Source: FTT
Latest Posts in "United Kingdom"
- UK Should Lower or Abolish VAT Threshold to Boost Small Business Growth and Efficiency
- Lowering VAT Threshold Risks Breaching Labour’s Manifesto, Warns Self-Employed Association
- UK VAT Threshold Debate: Growth-Boosting Increase or Revenue-Raising Decrease at Autumn Budget?
- Chancellor Proposes Raising VAT Registration Threshold to £100,000 to Boost UK Economy
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC