Traderco Ltd v Revenue & Customs [2010] UKFTT 632 (TC) (08 December 2010)

Traderco Ltd v Revenue & Customs [2010] UKFTT 632 (TC) (08 December 2010)

The Tribunal held that the Appellant failed to obtain commercial evidence of export with the required particularity within the specified 3-month time limit as mandated by Notice 703. Evidence produced after the time limit and with discrepancies did not satisfy the legal conditions for zero-rating. HMRC reasonably refused to accept that the evidence related to the supplies for export due to demonstrated discrepancies. The appeal was dismissed.

Citation
[2010] UKFTT 632
Parties
Appellant: Traderco Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 December 2010
Procedural Posture
VAT Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Proof of Export, Compliance With Notice 703, Indirect Exports, Time Limits for Evidence
Tax Law VAT Zero Rating Proof of Export Compliance With Notice 703 Indirect Exports Time Limits for Evidence

Case Brief

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Parties

Traderco Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Final Judgment

Legal Issues

  1. 1 Whether supplies made to customers outside the member States were eligible to be zero-rated under section 30(6) VATA
  2. 2 Whether the conditions in Notice 703 for zero-rating exports were satisfied
  3. 3 Whether evidence of export was obtained within the specified 3-month time limit and with required particularity

Ratio Decidendi

The Tribunal held that the Appellant failed to obtain commercial evidence of export with the required particularity within the specified 3-month time limit as mandated by Notice 703. Evidence produced after the time limit and with discrepancies did not satisfy the legal conditions for zero-rating. HMRC reasonably refused to accept that the evidence related to the supplies for export due to demonstrated discrepancies. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Assessments for VAT periods in issue upheld
  • Supplies to be standard-rated due to non-compliance with Notice 703 conditions