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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Serfilco Europe Ltd v Revenue & Customs [2007] UKVAT V20050 (23 February 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20050.html Cite as: [2007] UKVAT V20050 |
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20050
VALUE ADDED TAX — pump manufacturer — goods originally intended to be supplied and delivered to Hong Kong — delays — goods actually supplied and delivered to a site in UK — appellant zero rated the supplies — should have been standard rated — sections 1(1)(a), 7(2) and section 30 VAT Act 1994 — appeal dismissed
MANCHESTER TRIBUNAL CENTRE
SERFILCO EUROPE LIMITED Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Ian Vellins (Chairman)
Alban Holden
Sitting in public in Manchester on 14 February 2007
Mr K A Rogers, company secretary, for the Appellant
Miss L Linklater, counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2007
DECISION
The Appeal
The Legal Framework
"Value Added Tax shall be charged … on the supply of goods or services in the United Kingdom".
"If the supply of any goods does not involve their removal from or to the United Kingdom they shall be treated as supplied within the United Kingdom if they are in the United Kingdom".
"A supply of goods is zero-rated by virtue of this subsection if the Commissioners are satisfied that the person supplying the goods –
(a) has exported them to a place outside the member states; or …".
Facts and Conclusions
IAN VELLINS
CHAIRMAN
Release Date: 23 February 2007
MAN/06/0195