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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Inventive Tax Strategies Ltd (in Liquidation) and Others v Revenue and Customs (VAT - supplier receiving payment) [2019] UKUT 221 (TCC) (22 July 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/221.html
Cite as: [2019] UKUT 221 (TCC), [2019] STI 1468, [2019] STC 1665
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Inventive Tax Strategies Ltd (in Liquidation) and Others v Revenue and Customs: [2019] UKUT 221 (TCC) (22 July 2019)
VAT - supplier receiving payment - subsequently coming subject to an unconditional obligation to repay - actual repayment not made - whether reduction in consideration for taxable supply - no - appeal dismissed.
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