Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

In or out of the UK?

05 August 2009
Issue: 4218 / Categories: Tax cases , VAT
N2J Ltd v CRC, Chancery Division, 3 June 2009

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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon