Tax

Integral Resources (UK) Ltd v Revenue & Customs

[2010] UKFTT TC TC00472First-tier Tribunal (Tax)2010

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VAT- ZERO �RATING � one hundred and twenty eight supplies of goods to Spain and Poland - Customers in Spain and Poland missing traders - no persuasive evidence that the goods reached Spain or Poland - commercial documentation unsatisfactory � appellant failed to make appropriate enquiries by way of due diligence � appellant knew,� or ought to have known that the transactions� were fraudulent � appeal dismissed

FIRST-TIER TRIBUNAL�� MAN/2008/0912

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James Puzey, counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents

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Tax

Integral Resources (UK) Ltd v Revenue & Customs

[2010] UKFTT TC TC00472First-tier Tribunal (Tax)2010

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