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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MARON PLANT LIMITED v Revenue & Customs (VALUE ADDED TAX - denial of zero rating on sales of plant:machinery to the Republic of Ireland) [2022] UKFTT 198 (TC) (22 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08523.html
Cite as: [2022] UKFTT 198 (TC)
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| Decision Number: | TC 08523 |
| Appellant: | MARON PLANT LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 22/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - denial of zero rating on sales of plant/machinery to the Republic of Ireland on the basis of failure to provide sufficient evidence of removal as required - VAT Notice 725 considered - appeal dismissed |