Decision given 3 January 1985.

Input tax – VAT paid and input tax deducted on provisional management charges – Management charges reduced in final accounts – Credit notes issued and VAT charged and reclaimed again – Whether credit notes issued bona fide to correct a mistake or overcharge.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.