Inventive Tax Strategies Ltd (In Liquidation) and Others v Revenue and Customs (VAT – Supplier Receiving Payment): UTTC 22 Jul 2019

VAT – supplier receiving payment – subsequently coming subject to an unconditional obligation to repay – actual repayment not made – whether reduction in consideration for taxable supply – no – appeal dismissed.

Citations:

[2019] UKUT 221 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 September 2022; Ref: scu.643785