Regency Factors PLC v Revenue and Customs: [2020] UKUT 357 (TCC) (13 November 2020)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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] STI 83, [2021] STC 126, [2021] BVC 502, [2020] UKUT 357 (TCC)

[New search] [View without highlighting] [Printable PDF version] [Help]

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"

A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 357 (TCC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/357.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	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] STI 83, [2021] STC 126, [2021] BVC 502, [2020] UKUT 357 (TCC)