Decision Number: |
TC 01569 |
Appellant:
|
Jane Louise Eydmann |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Lady MITTING
|
Date Of Decision:
|
14/11/2011 |
Main Category:
|
VAT - ZERO-RATING |
Main Subcategory:
|
Exports |
Notes:
|
VAT – Zero rating of EU sales - invalid VAT number shown on invoices – did Appellant take reasonable steps to verify the number – no – appeal dismissed. Misdeclaration penalty – reasonable excuse – no - mitigation – partial – appeal allowed in part. |
Decision(s) to Download:
|
TC01569.pdf
|