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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Taylor Tunicliffe Ltd v Customs & Excise [2003] UKVAT V18378 (31 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18378.html
Cite as: [2003] UKVAT V18378
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Decision Summary Information |
|
| Decision Number: | V/18378 |
| Appellant: | Taylor Tunicliffe Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
|
| Date of Decision: | 31.10.2003 |
| Main Category: | VAT - ADMINISTRATION |
| Main Subcategory: | Bad debt relief |
| Notes: | |
| BAD DEBT RELIEF - notification of bad debt relief claim not given to debtors as required by regulations - claim time-barred after 3 years 6 months - discretion of Commissioners to waive compliance with regulations not exercised - tribunal powerless to intervene - appeal dismissed |
|
| Decision to Download: | No copy available |