The issue on this appeal is whether Regency Factors Ltd is entitled to bad debt relief in relation to VAT. The FTT (Judge Thomas) held that it was not (a) because there was no bad debt; and (b) because Regency had failed to comply with the procedural requirements for the making of such a claim. The UT (Bacon J and Judge Cannon) disagreed with the FTT on the first of those reasons, but upheld the second. The UT held, contrary to Regency’s argument (which does not appear to have been advanced in the FTT), that the procedural requirements were compatible with EU law.
Judges:
Lord Justice Underhill
(Vice-President of the Court of Appeal (Civil Division)
Lord Justice Lewison
And
Lady Justice Macur
Citations:
[2022] EWCA Civ 103, [2022] 1 WLR 3297, [2022] WLR(D) 84, [2022] BVC 2, [2022] STC 323
Links:
Jurisdiction:
England and Wales
VAT
Updated: 21 October 2022; Ref: scu.671922