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Regency Factors Ltd v Revenue and Customs (VAT – Administration : Bad Debt Relief): FTTTx 28 Feb 2019

VALUE ADDED TAX – bad debt relief (BDR) – when consideration for supply of services received – when consideration due and payable – whether amounts outstanding 6 months after time of supply – whether claims for BDR in time – whether procedural requirements for BDR met including maintenance of refund of bad debts account and writing off of debts to that account – appeals dismissed.

Citations:

[2019] UKFTT 144 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635719

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