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"
- Post-Brexit VAT Shifts: Reverse Charge and the New Digital Landscape
- Isle of Wight NHS Trust Wins VAT Exemption Case for Locum Medical Practitioners Supply
- Tribunal Rules on VAT Exemption for Locum Medical Practitioners Supplied by Agencies
- VAT Appeal Dismissed: Nitrous Oxide in Cream Chargers Not Zero-Rated as Food
- FTT Dismisses Akhtar’s Appeal Against HMRC’s Best Judgement VAT Assessments Due to Missing Records