1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013

23.6Failure to Repay Customers If a person receives a refund of the overpaid VAT on the undertaking that they will repay the customers to whom the cost was passed, but they fail to make that repay...
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Other Editions

  • Value-Added Tax and VAT on Property, Finance Act 2016
  • Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
  • Value-Added Tax and VAT on Property, Finance Act 2012