Recent updates to the VAT Export of goods from the UK manual

Below are details of the amendments that were published on 24 February 2009 (see the update index for all updates)

SectionDetails of update
VEXP20400New page on the basic conditions for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market.
VEXP20500New page on using the customer’s EC VAT number. This information is to be removed from V1-16 Single Market.
VEXP20600New page on the High Court decision in JP Commodities Ltd.
VEXP20700New page on the legal framework for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market.
VEXP110000New section on assurance procedures. This information is an updated version of the V1-37 Control Note on Exports, which is to be cancelled.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)