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UK case-law: Lidl Great Britain Limited v Closed Circuit Cooling Limited t/a 3CL – Payment date, Tax Point

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

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