In M Cudworth (t/a Cudworth of Norden) v HMRC (TC01173 – 7 June) a clothing retailer (C) was registered for VAT in the UK.
He sometimes travelled to Germany where he was not registered and made sales from trade stands at agricultural shows there. Until 2008 he accounted for UK VAT on these sales but in 2008 he submitted a repayment claim on the basis that he should not have accounted for VAT on his sales in Germany.
HMRC rejected his claim and he appealed contending that he should have treated his sales in Germany as zero-rated. The Tribunal rejected this contention and dismissed his appeal.
Judge Mitting observed that when C travelled with his goods to Germany there was a deemed supply on the removal of the...
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In M Cudworth (t/a Cudworth of Norden) v HMRC (TC01173 – 7 June) a clothing retailer (C) was registered for VAT in the UK.
He sometimes travelled to Germany where he was not registered and made sales from trade stands at agricultural shows there. Until 2008 he accounted for UK VAT on these sales but in 2008 he submitted a repayment claim on the basis that he should not have accounted for VAT on his sales in Germany.
HMRC rejected his claim and he appealed contending that he should have treated his sales in Germany as zero-rated. The Tribunal rejected this contention and dismissed his appeal.
Judge Mitting observed that when C travelled with his goods to Germany there was a deemed supply on the removal of the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
