Simpson and Marwick v The Commissioners for HM Revenue and Customs: [2011] UKUT 498 (TCC)

Upper Tribunal Tax & Chancery decision of Lord Drummond Young on 20 December 2011.

Read the full decision in Simpson and Marwick v The Commissioners for HM Revenue and Customs: [2011] 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 VAT.

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