VAT Notice 703 has details of how and when zero-rated VAT can applied to exported goods.
Information on evidence relating to zero rating and direct exports has been updated in paragraphs 6.1, 6.5, 7.3 and 7.4.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
