Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020

VALUE ADDED TAX – bad debt relief – s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive – factoring services – when is the consideration received – requirement in reg 168 for a ‘refunds for bad debts account’

Citations:

[2020] UKUT 357 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 June 2022; Ref: scu.657041