This brief sets out HMRC's policy on the scope for claims for historical bad debt relief on supplies made between 1 January 1978 and 19 March 1997.
This brief sets out HMRC’s policy on the scope for claims for bad debt relief on supplies made between 1 January 1978 and 19 March 1997 following the Court of Appeal’s judgements in British Telecommunications and GMAC UK Plc.
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