Corkteck Ltd v Revenue and Customs Commissioners.  BVC 378
 EWHC 785 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 8 April 2009.
Value added tax – Supply – Zero-rating – Legitimate expectation – HMRC issued VAT assessment on basis that certain supplies not zero-rated – Taxpayer seeking to rely on assurance by agent of HMRC that supplies in issue to non-EU customer zero-rated – Taxpayer applying to quash assessment – Whether taxpayer received clear and unequivocal assurance on which it was entitled to rely – Whether taxpayer failed to provide full details of proposed transactions – Taxpayer's application dismissed.