Kenco Spares Ltd v Revenue & Customs [2012] UKFTT 180 (TC) (08 March 2012)
The appellant failed to provide persuasive evidence that goods left the United Kingdom; relied on forged and incomplete documentation; did not take every reasonable precaution required; therefore, zero rating was not justified and the assessment stands.
- Citation
- [2012] UKFTT 180 (TC)
- Parties
- Appellant: Kenco Spares Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 08 March 2012
- Procedural Posture
- VAT Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Zero Rating, Tax Avoidance, Intra Community Trade, Evidence of Export, Due Diligence
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Kenco Spares Limited
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Appeal / Final Judgment
Legal Issues
- 1 Whether the appellant complied with legislative requirements for zero rating of supplies under Regulation 134 of the VAT Regulations 1994 and HMRC Public Notice 725
- 2 Whether the appellant took every reasonable precaution required to avoid participation in tax evasion
Ratio Decidendi
The appellant failed to provide persuasive evidence that goods left the United Kingdom; relied on forged and incomplete documentation; did not take every reasonable precaution required; therefore, zero rating was not justified and the assessment stands.
Court Disposition
Appeal dismissed
Orders
- No order as to costs
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment