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The taxpayer company zero rated certain supplies of mobile telephones. HMRC rejected the claim on the basis that the goods were not transported out of the UK as was required under VATA 1994 s 30(8).
The taxpayer appealed to the tribunal which upheld HMRC’s decision. The High Court had to decide whether the tribunal had addressed the wrong question by focusing on issues of fraud and whether it had not considered if the goods had been removed from the UK.
Mr Justice Arnold said that the tribunal’s decision was correct. The question upon which it had to decide had been whether the goods had left the UK not whether the taxpayer was aware of any fraudulent transaction.
The tribunal had to decide if the taxpayer could prove the goods had gone overseas. It’s decision was clearly that it was not...
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