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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 December 2020
Category:
Tax
Release date:
14 December 2020

Read the full decision in

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