VAT – supplier receiving payment – subsequently coming subject to an unconditional obligation to repay – actual repayment not made – whether reduction in consideration for taxable supply – no – appeal dismissed.
Source: bailii.org
VAT – supplier receiving payment – subsequently coming subject to an unconditional obligation to repay – actual repayment not made – whether reduction in consideration for taxable supply – no – appeal dismissed.
Source: bailii.org
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