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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Martin-Jenkins v Revenue & Customs [2009] UKFTT 99 (TC) (13 May 2009) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00067.html Cite as: [2009] UKFTT 99 (TC), [2009] SFTD 192, [2009] STI 2611 |
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[2009] UKFTT 99 (TC)
TC00067
Appeal number LON/2008/1867
Value added tax whether goods fell to be zero-rated as goods intended for export to a place outside the member States supplied otherwise than to a taxable person to a person not resident in the United Kingdom whether the Appellant was a person not resident in the United Kingdom at the time(s) of supply of the goods held he was not regulation 129 of the VAT Regulations 1995 appeal dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
TIMOTHY DENNIS MARTIN-JENKINS Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS (Value Added Tax) Respondents
TRIBUNAL: JOHN WALTERS QC
MRS R A WATTS DAVIES MHCIMA FCIPD
Sitting in public in London on 29 April 2009
The Appellant appeared in person
David Manknell, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2009
DECISION
"(8) Regulations may provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where
(a) The Commissioners are satisfied that the goods have been or are to be exported to a place outside the member States ... and
(b) Such other conditions, of any, as may be specified in the regulations or the Commissioners may impose are fulfilled."
"129 (1) Where the Commissioners are satisfied that
(a) Goods intended for export to a place outside the member States have been supplied, otherwise than to a taxable person, to
(i) A person not resident in the United Kingdom ... and
(b) The goods were exported to a place outside the member States,
the supply, subject to such conditions as they may impose, shall be zero-rated."
"... if there be proved a regular, habitual mode of life in a particular place, the continuity of which has persisted despite temporary absences, ordinary residence is established provided only it is adopted voluntarily and for a settled purpose."
JOHN WALTERS QC
JUDGE OF THE FIRST-TIER TRIBUNAL
RELEASE DATE: 13 May 2009