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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: https://www.bailii.org/uk/cases/UKUT/TCC/2019/221.html Cite as: [2019] STC 1665, [2019] UKUT 221 (TCC), [2019] STI 1468 |
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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.