FTTTx VALUE ADDED TAX – hire-purchase agreements – whether input tax on repossession costs fully allowable – subsequent adjustment to appellant’s VAT account – whether a decrease in consideration leading to an adjustment for the purposes of regulation 38 VAT Regulations 1995 – whether an entitlement to bad debt relief under section 36 VATA 1994 – whether valid claim or amendment to claim – appeal allowed
[2014] UKFTT 744 (TC)
Bailii
VAT Regulations 1995 38
VAT
Updated: 20 December 2021; Ref: scu.535800
