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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) >> Regency Factors PLC v Revenue and Customs: [2020] UKUT 357 (TCC) (13 November 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/357.html
Cite as: [2021] BVC 502, [2021] STC 126, [2020] UKUT 357 (TCC), [2021] STI 83
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Regency Factors PLC v Revenue and Customs: [2020] UKUT 357 (TCC) (13 November 2020)
VALUE ADDED TAX - bad debt relief - s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive - factoring services - when is the consideration received - requirement in reg 168 for a "refunds for bad debts account"
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