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Decision Number: |
TC 06094 |
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Appellant:
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Inventive tax strategies limited & others |
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Respondent:
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The commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr Greg SINFIELD
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Date Of Decision:
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05/09/2017 |
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Main Category:
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VAT - REPAYMENTS |
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Main Subcategory:
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Vat - repayments |
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Notes:
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VAT – Article 90 Principal VAT Directive – Regulation 38 VAT Regulations 1995 - whether price reduced after supply by contractual obligation to refund fees and credit note where no amount repaid and impossible to ascertain amount that will be repayable if any – what conditions must be satisfied to create entitlement to refund of fees - appeal dismissed |
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Decision(s) to Download:
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TC06094.DOC.pdf 
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