QUBIC ADVISORY SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00106 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Read full decision in
Value Added Tax – supplies of gold - whether record keeping requirements of sections 6.4 and 7.1 of VAT Notice 701/21 (Gold Imports and Exports) apply – appeal allowed