Inventive Tax Strategies Ltd (in Liquidation) and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0221 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Richards on 22 July 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 July 2019
Category:
Tax
Release date:
22 July 2019

Read the full decision in Inventive Tax Strategies Ltd (in Liquidation) and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0221 .

VAT – supplier receiving payment – subsequently coming subject to an unconditional obligation to repay – actual repayment not made – whether reduction in consideration for taxable supply – no – appeal dismissed.

Published 22 July 2019

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