Berck Ltd v Revenue and Customs: VDT 23 Feb 2007

BAD DEBT RELIEF – debt written off on management buyout – was there consideration for the write off – yes – is appellant entitled to bad debt relief – no – Value Added Tax Act 1994 section 36 – appeal dismissed

Citations:

[2007] UKVAT V20051

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250492