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FTT dismisses appeal regarding Bad Debt Relief

Sarah Black 11 New Square

”The FTT has dismissed an appeal against HMRC’s decision to refuse an historic claim for VAT bad debt relief, applying the UT decision in Saint-Gobain Building Distribution Limited v R&C Comrs [2021] UKUT 75 (TCC). The Appellant had not discharged the burden of showing the conditions for BDR were satisfied.”

 

Sarah Black acted for HMRC and the decision can be found here : Allegion (UK) Limited v HMRC [2023] UKFTT 00273 (TC).  

 

 

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tom.rook@11newsquare.com
020 7242 4017


© 11 New Square / The Chambers of John Gardiner KC.
All Rights Reserved. Web Design by Fhoke

All barristers at 11 New Square provide legal services in accordance with Standard Contractual Terms for the Supply of Legal Services by Barristers to Authorised Persons 2012 as published on the Bar Council’s website (adapted as necessary where instructions are received from non-Authorised persons).
Barristers in England and Wales are regulated by the Bar Standards Board, 289-293 High Holborn, London, WC1V 7HZ.