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.

Read the full decision in The Commissioners for HM Revenue and Customs v Arkeley Limited (in liquidation): [2013] UKUT 0393 (TCC).

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.

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