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:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.635719