- In 2016, H Ripley & Co Limited exported scrap copper to Recylink in Belgium
- HMRC assessed HR for VAT of £1.1m in May 2017 due to insufficient evidence for zero-rating
- HR provided additional evidence in March 2018, but HMRC declined it as it was obtained outside the time limit
- The First-tier Tribunal rejected HR’s argument that evidence had to be contemporaneous with the export
- The Tribunal found that the evidence provided by HR was insufficient to link exports to specific sailings
- Sales invoices, bank statements, and weighbridge tickets did not provide direct evidence of scrap movement
- International consignment notes were incomplete and Annex VII documents contained inaccuracies
- Due to deficiencies in export evidence, HR’s appeal for zero-rating was dismissed.
Source: taxscape.deloitte.com
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.
