Zero-rating Denied: Taxpayer Fails to Prove Export Evidence Within Three Months

Taxpayer H Ripley & Co Ltd claimed zero-rated output tax for scrap metal supplies
HMRC rejected claim due to lack of evidence of export within 3 months
First-tier Tribunal dismissed appeal, stating evidence provided was insufficient
Burden of proof on taxpayer to show goods were removed from UK
Importance of retaining and regularly obtaining relevant documentation for VAT claims

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.