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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Taylor Tunicliffe Ltd v Customs & Excise [2003] UKVAT V18378 (31 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18378.html
Cite as: [2003] UKVAT V18378

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Decision Summary Information

Decision Number: V/18378
 
Appellant: Taylor Tunicliffe Ltd
 
Respondent: The Commissioners of Customs & Excise
 
Chairmen / Special
Commissioners:
MICHAEL s JOHNSON
 
Date of Decision: 31.10.2003
 
Main Category: VAT - ADMINISTRATION
Main Subcategory: Bad debt relief
 
Notes:  
BAD DEBT RELIEF - notification of bad debt relief claim not given to debtors as required by regulations - claim time-barred after 3 years 6 months - discretion of Commissioners to waive compliance with regulations not exercised - tribunal powerless to intervene - appeal dismissed
 
Decision to Download:No copy available
 


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URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18378.html