Credit note – Whether genuine or an attempt to obtain bad debt relief improperly.
The issue was whether a credit note issued by the appellant was a proper and genuine credit note.
The appellant supplied labour to George Clark and NEM Ltd between October 1978 and February 1979. It issued invoices to them for sums including £4,960.49 VAT. Payment was refused on the ground that the work had not been properly authorised and therefore no money was due.