- HR exported scrap metal to Belgium in 2016, claiming zero-rating under VAT Notice 725.
- HMRC challenged the claims in 2017 due to insufficient evidence of removal within the required timeframe.
- HR provided various documents but faced issues with completeness and accuracy.
- The FTT dismissed HR’s appeal, citing deficient evidence.
- HR appealed to the UT, which also dismissed the appeal and upheld the FTT’s findings.
- The UT noted significant gaps in documentation and failure to meet evidential requirements.
- The case highlights the importance of strict compliance with VAT Notice 725 for zero-rated exports.
Source: rpclegal.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.
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