Simpson and Marwick v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 498 (TCC)

Upper Tribunal Tax & Chancery decision of Lord Young on 20 December 2011.

Read the full decision in .

VAT 鈥� Bad Debt Relief 鈥� Solicitors acting on instructions of insurance companies 鈥� insured party registered for VAT 鈥� invoice for VAT element of fees rendered on insured party Bad Debt Relief claimed in respect of unpaid VAT.

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Published 1 December 2016