N2J Ltd v Revenue and Customs Commissioners.  BVC 645
 EWHC 1596 (Ch).
Judgment delivered 3 June 2009.
Value added tax – Zero-rating – Intra-Community trade – International consignment notes used as evidence of removal from UK probably falsified – Whether taxpayer took sufficient care – Whether taxpayer entitled to zero rate supplies of mobile phones purportedly made to customer in another member state – Taxpayer's appeal dismissed.