Upper Tribunal Tax & Chancery decision of Lord Young on 20 December 2011.
Read the full decision in Simpson and Marwick v The Commissioners for HM Revenue and Customs:  UKUT 498 (TCC).
VAT – Bad Debt Relief – Solicitors acting on instructions of insurance
companies – insured party registered for VAT – invoice for VAT element of
fees rendered on insured party Bad Debt Relief claimed in respect of unpaid
Release date: 20 December 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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