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

Source: rpc.co.uk

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.

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