VAT – taxpayer issued invoices to client which were unpaid – taxpayer eventually issuing legal proceedings against client – taxpayer de-registered – out of court settlement reached for lesser amount than amount of invoices – taxpayer issuing credit note for balance – HMRC refusing to repay balance of VAT – appeal allowed
[2014] UKFTT 957 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537664
