In HMRC v Arkeley Ltd (No. 3) (Upper Tribunal – 21 August) a company did not account for output tax on nine supplies of pharmaceutical goods treating them as having been exported to Nigeria. HMRC issued assessments on the basis that the company had not provided the evidence of export required by Notice No 703 and the company appealed. The FTT reviewed the evidence in detail and allowed the appeal with regard to three of the supplies but dismissed it with regard to the other six. HMRC appealed to the Upper Tribunal which upheld the First-tier decision as one of fact.
Why it matters: The Upper Tribunal dismissed HMRC’s appeal holding that the First-tier decision was a finding of fact which had not been perverse and could not be reversed on appeal.
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In HMRC v Arkeley Ltd (No. 3) (Upper Tribunal – 21 August) a company did not account for output tax on nine supplies of pharmaceutical goods treating them as having been exported to Nigeria. HMRC issued assessments on the basis that the company had not provided the evidence of export required by Notice No 703 and the company appealed. The FTT reviewed the evidence in detail and allowed the appeal with regard to three of the supplies but dismissed it with regard to the other six. HMRC appealed to the Upper Tribunal which upheld the First-tier decision as one of fact.
Why it matters: The Upper Tribunal dismissed HMRC’s appeal holding that the First-tier decision was a finding of fact which had not been perverse and could not be reversed on appeal.
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