Inventive Tax Strategies Ltd (in Liquidation) and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0221 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Richards on 22 July 2019.
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VAT 鈥� supplier receiving payment 鈥� subsequently coming subject to an unconditional obligation to repay 鈥� actual repayment not made 鈥� whether reduction in consideration for taxable supply 鈥� no 鈥� appeal dismissed.
Updates to this page
Published 22 July 2019