Construction Industry Law Letter
Wrongly invoiced VAT – Accounting credit received – Whether credit held on trust or debt had arisen – Ability to set-off
Deluxe Property Holdings Ltd v (1) SCL Construction Ltd (2) Her Majesty’s Revenue and Customs [2020] EWHC 3354 (TCC)
Technology and Construction Court; before Mr Justice Pepperall; judgment delivered 8 December 2020