United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Arkeley Limited (In liquidation) [2013] UKUT 393 (TCC) (22 August 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/393.html
Cite as: [2014] STC 309, [2013] STI 2987, [2013] UKUT 393 (TCC), [2013] BVC 1787

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FTC/62/2012 - HMRC v Arkeley Limited (In liquidation) [2013] UKUT 393 (TCC) (22 August 2013)

"VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations 1995, reg 129 – VAT Notice 703 – appeal dismissed.

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