Conditional sale agreements
Assignment, outside scope of VAT
Commentary –
Indirect Tax Reporter ¶53-650
Bad debt relief
Generally
Commentary –
Indirect Tax Reporter ¶18-951
Repayment of refund
Legislation/Regulatory –
SI 1995/2518 reg. 171
Cash accounting scheme
Legislation/Regulatory –
SI 1995/2518 reg. 58(2)
Exemption
Commentary –
Indirect Tax Reporter ¶53-775
Instalment credit finance
Instalment payments, method of apportionment
Non-payment, bad debt relief
Case Law –
Abbey National plc. [2003] BVC 2,626