This was an appeal against an assessment that had been raised by HMRC on the basis that the appellant had not provided sufficient evidence of removal of the goods from the UK to Eire to entitle it to zero-rated supplies for VAT purposes. Those goods were 29 items of plant or machinery sent to Eire on 16 occasions, involving 20 invoices.
Summary
This was an appeal against an assessment that had been raised by HM Revenue and Customs (HMRC) on
