A recent case has highlighted the importance of retaining adequate export evidence to support the zero-rate of VAT being applied to the sale of exported goods.
In Pavan Trading Limited [2023] UKFTT 79 (TC), the First Tier Tribunal (FTT) ruled in favour of the appellant, overturning HMRC’s assessment for VAT on supplies of exported goods which the appellant had zero-rated. HMRC’s view was that the evidence held to support the zero-rate VAT treatment being applied, was insufficient.
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