It seems that this case was straightforward and the appellant has complied with all of its VAT accounting obligations regarding exports. The Tribunal stated the only reason for this appeal was due to HMRC’s erroneous view of law and overlooking principles set out in the Arkeley case. It was concluded that “If there was ever a counsel of perfection for the provision of export documentation, then this appellant has achieved it.” It does make us wonder why HMRC pursued this case to a Tribunal, bearing in mind the time, cost and effort involved for all parties in preparing for a hearing.
Source Constable
Latest Posts in "United Kingdom"
- VAT Input Tax Denial Under Kittel Principle – Appeals Allowed Against HMRC
- SK Metals Ltd v HMRC: VAT Input Tax Deductibility and MTIC Fraud Knowledge
- UK Chancellor Considers VAT Rate Adjustments and Threshold Changes in Upcoming Budget
- Upper Tribunal Rules Cosmetic Treatments by Medical Professionals Can Qualify for VAT Exemption
- High Court Rules Interest Payable on VAT in Contract Dispute Settlement
