LON (92/2590)

No. 10,694

Decision given 23 June 1993.

Bad debt relief – Supply by member of a group – Tax paid by representative member – Company actually making the supply leaving group – Bad debt relief becoming due after such company had left group – Whether relief claimable by the representative member or by the company which made the supply – Value Added Tax Act 1983, s. 29(1); Finance Act 1990, s. 11.

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.