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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MARON PLANT LIMITED v Revenue & Customs (VALUE ADDED TAX - denial of zero rating on sales of plant:machinery to the Republic of Ireland) [2022] UKFTT 198 (TC) (22 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08523.html
Cite as: [2022] UKFTT 198 (TC)

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Decision Number: TC 08523
Appellant: MARON PLANT LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Anne SCOTT
Date Of Decision: 22/06/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VALUE ADDED TAX - denial of zero rating on sales of plant/machinery to the Republic of Ireland on the basis of failure to provide sufficient evidence of removal as required - VAT Notice 725 considered - appeal dismissed
PDF Copy:                                 [2022] UKFTT 198 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08523.html