[2009] EWHC 785 (Admin).

Queen’s Bench Division (Administrative Court).

Sales J.

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.

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