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
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