Vat – Repayments – VAT – Article 90 Principal VAT Directive – Regulation 38 VAT Regulations 1995 – whether price reduced after supply by contractual obligation to refund fees and credit note where no amount repaid and impossible to ascertain amount that will be repayable if any – what conditions must be satisfied to create entitlement to refund of fees – appeal dismissed
Citations:
[2017] UKFTT 667 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 March 2022; Ref: scu.595450