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Arkeley v CRC, Upper Tribunal (Tax and Chancery Chamber)
The taxpayer company treated nine supplies of pharmaceutical goods as zero rated for VAT after they were sent to Nigeria.
HMRC said zero rating did not apply because the firm did not produce satisfactory proof that the goods had been exported.
The First-tier Tribunal allowed the taxpayer’s appeal in respect of three supplies. HMRC appealed on the ground the First-tier Tribunal had erred in law.
The Upper Tribunal said there was nothing in the First-tier Tribunal’s decision that suggested it had taken the wrong approach. It had considered the evidence before it.
HMRC’s appeal was dismissed.
