McCamley v Revenue and Customs (VAT - ZERO-RATING : Exports) [2016] UKFTT 701 (TC) (21 October 2016)

McCamley v Revenue and Customs (VAT - ZERO-RATING : Exports) [2016] UKFTT 701 (TC) (21 October 2016)

The appellant failed to obtain and keep the documentary evidence required by law to support zero-rating of exports. HMRC was not required to verify exports with customers. The assessment and penalties were appropriate as the statutory requirements were not met, regardless of the appellant's technical knowledge or...

Source-derived case information.

Citation
[2016] UKFTT 701 (TC)
Parties
Appellant: Angela McCamley; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
21 October 2016
Procedural Posture
VAT ZERO RATING : Exports / First Tier Tribunal (tax) Decision on Appeal Against VAT Assessment
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Evidence of Export, Documentary Requirements, Assessment of VAT, Penalties
Tax Law VAT Zero Rating Evidence of Export Documentary Requirements Assessment of VAT Penalties

Source-derived case record

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Parties

Angela McCamley

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT ZERO RATING : Exports / First Tier Tribunal (tax) Decision on Appeal Against VAT Assessment

Legal Issues

  1. 1 Whether the appellant was entitled to zero-rate supplies as exports without documentary evidence of export
  2. 2 Whether HMRC was required to verify exports with customers
  3. 3 Whether assessment was appropriate where only a technical breach of regulations occurred

Ratio Decidendi

The appellant failed to obtain and keep the documentary evidence required by law to support zero-rating of exports. HMRC was not required to verify exports with customers. The assessment and penalties were appropriate as the statutory requirements were not met, regardless of the appellant's technical knowledge or reliance on an accountant.

Court Disposition

Appeal dismissed

Orders

  • HMRC's VAT assessment and associated penalties upheld