Regency Factors PLC v The Commissioners for HM Revenue and Customs: [2020] UKUT 0357 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Jonathan Cannan on 13 November 2020.
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VALUE ADDED TAX 鈥� bad debt relief 鈥� s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive 鈥� factoring services 鈥� when is the consideration received 鈥� requirement in reg 168 for a 鈥渞efunds for bad debts account鈥�
Updates to this page
Published 15 December 2020