Dixons Retail Plc v Revenue and Customs (VAT – Bespoke Retail Scheme): FTTTx 2 Dec 2019

VAT – bespoke retail scheme – whether claim for bad debts can reduce DGT at any time – no – DGT to be adjusted when debt becomes bad or, if not, claim to be made under s 80 VATA or VAT REG 34 – appeal dismissed

Citations:

[2019] UKFTT 714 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.646920