Taylor Tunicliffe Ltd v Customs and Excise: VDT 31 Oct 2003

VDT BAD DEBT RELIEF – notification of bad debt relief claim not given to debtors as required by regulations – claim time-barred after 3 years 6 months – discretion of Commissioners to waive compliance with regulations not exercised – tribunal powerless to intervene – appeal dismissed

Citations:

[2003] UKVAT V18378

Links:

Bailii

VAT

Updated: 28 June 2022; Ref: scu.221327