United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Simpson and Marwick v HMRC [2011] UKUT 498 (TCC) (20 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/498.html
Cite as: [2011] UKUT 498 (TCC)

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Simpson and Marwick v HMRC [2011] UKUT 498 (TCC) (20 December 2011)

VAT – Bad Debt Relief – Solicitors acting on instructions of insurance companies – insured party registered for VAT – invoice for VAT element of fees rendered on insured party Bad Debt Relief claimed in respect of unpaid VAT.

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