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Allegion (UK) Ltd v Revenue and Customs (VAT - Bad debt relief)   flag 

[2023] UKFTT 273
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th March, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1985
Finance Act 1990 s11, s13, s22, s36, s40
Finance Act 1991
Finance Act 1997 s39
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Regency Factors plc v The Commissioners for HM Revenue and Customs [2022] EWCA Civ 103 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2022 BAILII flag 1
HBOS & Lloyds Banking Group v Revenue & Customs (VALUE ADDED TAX - decision on one issue in the appeals (interest)) [2021] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2021 BAILII flag 2
Saint-Gobain Building Distribution Ltd v Revenue and Customs [2021] UKUT 75 United Kingdom Upper Tribunal United Kingdom 29 Mar 2021 BAILII flag 2
Kogan v Martin [2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2019 BAILII flag 126
Saint-Gobain Building Distribution Ltd v Revenue & Customs (VAT - Bad debt relief) [2019] UKFTT 314 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2019 BAILII flag 1
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 113
Amministrazione Delle Finanze Dello Stato v San Giorgio [1985] 2 CMLR 658 Europe circa 1985 flag 6
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd [1976] 2 All ER 552; [1976] 1 WLR 676 United Kingdom circa 1976 LexisNexis flag 78

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