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Decision Number: TC 01463
Appellant: Cumbria County Council
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
David DEMACK
Date Of Decision: 15/09/2011
Main Category: VAT - SUPPLY
Main Subcategory: Other
Notes: VAT – output tax – local authority – authority required to supply services to DEFRA relating to foot and mouth outbreak – DEFRA refused to pay sums invoiced in full – whether claim for bad debt relief made within prescribed limit – no- claim for bad debt relief dismissed – whether authority entitled to reduce output tax under reg 38 VAT Regulations 1995 – on facts yes – appeal allowed
Decision(s) to Download: TC01463.doc TC01463.doc