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).