UT/2023/000067 - [2024] UKUT 00106 (TCC)

Case Number: UT/2023/000067

Rolls Building

London EC4A 1NL

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

Judgment date: 23 April 2024

Before

JUDGE GREG SINFIELD

and

JUDGE GUY BRANNAN

Between

QUBIC ADVISORY SERVICES LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Denis Edwards, counsel, instructed by Qubic Advisory Services Limited

For the Respondents: Charlotte Brown, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION