MAN (89/746)

No. 4055

Decision given 14 September 1989.

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.

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