LON (88/1111)

No. 5046

Decision given 13 July 1990.

Bad debt relief – Whether claim properly made – Method of attribution of payments to debts for the purpose of bad debt relief – Whether payments discharged debts for supplies subject to tax or were in respect of supplies which were zero-rated – Value Added Tax Act 1983, sec. 22.

  The issue was whether the appellant was entitled to claim bad debt relief.

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.