Policy paper

Revenue and Customs Brief 1 (2017): VAT - historical bad debt relief claims

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.

Documents

Details

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.

Published 28 March 2017