Motor vehicles, conditions for zero-rating

Commentary – Indirect Tax Reporter ¶63-113(1)

Zero-rating

Proof of export

Case Law – Customs and Excise Commissioners v. Henry Moss of London Ltd. and Anor. (1980) 1 BVC 373 ; Henry Moss of London Ltd. & Anor. v. Customs and Excise Commissioners. (1979) 1 BVC 292