(Mauritius) The Board waas asked whether a taxable person, who has a contractual right to be paid for the services which it has provided, is obliged to pay Value Added Tax (‘VAT’) even where it has waived the enforcement of its contractual right and has neither issued an invoice nor received payment for those services.
[2016] UKPC 12
Bailii
Commonwealth
VAT
Updated: 16 January 2022; Ref: scu.564475