Case: Lidl Great Britain Ltd v Closed Circuit Cooling Ltd (t/a 3CL) [2023] EWHC 2243 (TCC) (11 September 2023)
Lidl and 3CL, an industrial refrigeration contractor, entered a framework agreement allowing for separate contracts via individual work orders. 3CL requested £781,986.22 payment under AFP19, which Lidl disputed due to non-compliance with contract terms. Lidl issued “2011-PAY-7,” valuing the work at nil, which 3CL considered an improper pay less notice. Lidl contended that 3CL didn’t provide a valid VAT invoice, a condition for final payment.
In summary, the Judge ruled in favor of 3CL on various points, ultimately determining that Lidl’s objections did not warrant denying 3CL’s claim.
Source: BAILII
Comments on the case:
Latest Posts in "United Kingdom"
- Understanding VAT: How It Works, Its Impact, and Options for Reform in the UK
- UK Tribunal Rules Locum Doctor Supplies via Agencies Are VAT Exempt for NHS Trusts
- VAT Rules for Workwear, Uniforms, and Staff Clothing: What Businesses Need to Know
- Understanding E-Invoicing: Benefits, Challenges, and the Future for UK Businesses and Government
- How Overseas Businesses Can Reclaim UK VAT: Eligibility, Deadlines, and Key Conditions
