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Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 20050 – 20077. These are up-to-date to 2 April 2007
Serfilco was called upon to manufacture parts for equipment that was intended to be installed in the UK. However it was intended that prior to that the parts would be sent abroad to be incorporated in the finished equipment before being imported to the UK. Delays meant that there was not time to send Serfilco's parts abroad so the incorporation into the final equipment was done at the final installation point in the UK.
Serfilco wrongly zero-rated its supplies thinking that the original intention to export...
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