This was an appeal against HMRC’s decision to disallow input tax on the grounds of insufficient evidence and to deny zero-rating of exports on the grounds of insufficient evidence of export to customers in Africa, and HMRC failure to exercise its discretion to accept alternative evidence. 

Summary 

This was an appeal against HMRC’s decision to disallow input tax on the grounds of insufficient evidence and to deny zero-rating of exports on the grounds of insufficient evidence of export to customers in Africa, and HMRC failure to exercise its discretion to accept alternative evidence. 

Background 

The appellant bought second-hand goods from a small number of suppliers. The appellant was based in Northern Ireland. There was a significant range of goods acquired in terms of style and quality and state of repair. In