The Commissioners for HM Revenue and Customs v Arkeley Limited (in liquidation): [2013] UKUT 0393 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Clark on 22 August 2013.
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VAT 鈥� zero-rating 鈥� evidence of export of goods 鈥� whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices 鈥� Principal VAT Directive, articles 131 and 146 鈥� VATA 1994, s 30 鈥� VAT Regulations 1995, reg 129 鈥� VAT Notice 703 鈥� appeal dismissed VAT 鈥� input tax 鈥� application for permission to appeal 鈥� whether arguable case that First-tier Tribunal erred in law in finding that an invoice was paid in full within 6 months of date of supply 鈥� VATA 1994, s 26A 鈥� permission refused.
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Published 1 December 2016