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 – 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 VAT – input tax – application for permission to appeal – 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 – VATA 1994, s 26A – permission refused.
Published 1 December 2016