Saint-Gobain Building Distribution Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0075 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Guy Brannan on 29 March 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 29 March 2021

• Category: Tax
• Release date: 29 March 2021

Read full decision in Saint Gobain Building Distribution Limited v HMRC UT-2019-0114 Final decision for issue to parties

VAT–– Bad debt relief - historical claim– appeal dismissed

Published 29 March 2021