QUBIC ADVISORY SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00106 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024

Read full decision in Qubic Advisory Services UT final decision

Value Added Tax – supplies of gold - whether record keeping requirements of sections 6.4 and 7.1 of VAT Notice 701/21 (Gold Imports and Exports) apply – appeal allowed

Published 23 April 2024