BT did not have to pay VAT on overpayments of bills it had received and held pending receipt of the next payment under the same account unless it was agreed with the customer.
Citations:
Times 30-Jan-1995
Statutes:
VAT (General) Regulations 1985 (1985 No 886)
VAT
Updated: 10 May 2022; Ref: scu.79372
