Decision given 4 July 1985.

Bad debt relief – Retailer selling goods from superstore premises – Cheque and credit card transactions made out to superstore – Cash banked in superstore’s name – Liquidation of superstore – Superstore retaining appellant company’s money – Value added tax accounted for – Whether appellant entitled to bad debt relief on sums retained by superstore – Value Added Tax Act 1983, sec. 22(1).

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