VAT – zero-rating – evidence of export – HMRC’s erroneous view of the 3 month period set out in paragraph 3.5 of VAT Notice 703 – Arkeley followed – appeal allowed
Source: bailii.org
VAT – zero-rating – evidence of export – HMRC’s erroneous view of the 3 month period set out in paragraph 3.5 of VAT Notice 703 – Arkeley followed – appeal allowed
Source: bailii.org
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