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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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Assessments, adjustments and demands for tax: Appeals and tribunals

HMRC has a successful record in defending tribunal appeals against export-related assessments. The key principles of VAT export policy were upheld in the Court of Appeal case of Henry Moss of London Ltd v the Commissioners of Customs and Excise [1981] STC 139(see VEXP30200), which found that the Commissioners’ conditions for zero rating exports are reasonable. On the basis of this precedent, we are prepared to defend tribunal cases where zero rating has been applied without satisfactory proof of export being obtained, or where other conditions have not been met.

A liability to default interest when conditions for zero rating are not met within time limits was confirmed by the Court of Appeal in Musashi Autoparts Europe Ltd [2003] STC 220 (see VEXP90800).

Exports policy team - see VEXP10800 - should be advised at an early stage of any export or removal-related cases where the underlying point in dispute is one of law or the case is particularly contentious. We will offer help and advice during any local consideration of the case and may be able to provide you with copies of useful precedent cases.