Cumbria County Council v Revenue and Customs: FTTTx 15 Sep 2011

FTTTX VAT – output tax – local authority – authority required to supply services to DEFRA relating to foot and mouth outbreak – DEFRA refused to pay sums invoiced in full – whether claim for bad debt relief made within prescribed limit – no- claim for bad debt relief dismissed – whether authority entitled to reduce output tax under reg 38 VAT Regulations 1995 – on facts yes – appeal allowed

Citations:

[2011] UKFTT 621 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449544