In Procurement International Ltd v HMRC [2024] UKFTT 949 (TC) (24 October) the FTT decided that the appellant was entitled to zero rate supplies of goods that had been exported because it found that the appellant was the exporter.
The appellant supplied goods to reward programme operators (RPOs) who made onward supplies of the goods to employers. The RPOs operated online platforms through which recipients (employees and/or customers of employers) who were entitled to receive a reward could choose a reward consisting of goods. When a recipient chose a reward an RPO placed an order with the Appellant. The appellant then arranged for the goods to be moved from its warehouse in Great Britain by shippers it had contracts with to the address of the recipient.
The case concerned goods supplied to UK VAT-registered RPOs and (a) delivered to recipients located outside the EU before...
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In Procurement International Ltd v HMRC [2024] UKFTT 949 (TC) (24 October) the FTT decided that the appellant was entitled to zero rate supplies of goods that had been exported because it found that the appellant was the exporter.
The appellant supplied goods to reward programme operators (RPOs) who made onward supplies of the goods to employers. The RPOs operated online platforms through which recipients (employees and/or customers of employers) who were entitled to receive a reward could choose a reward consisting of goods. When a recipient chose a reward an RPO placed an order with the Appellant. The appellant then arranged for the goods to be moved from its warehouse in Great Britain by shippers it had contracts with to the address of the recipient.
The case concerned goods supplied to UK VAT-registered RPOs and (a) delivered to recipients located outside the EU before...
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