In Regency Factors v HMRC  EWCA Civ 103 Suzanne Lambert successfully represented HMRC in the Court of Appeal determining whether Regency Factors was entitled to bad debt relief in relation to VAT. The issue being appealed was whether Regency had failed to comply with the procedural requirements for making this type of claim.
The Upper Tribunal (UT) found that they had failed to comply. The Court of Appeal upheld the UT’s decision.
Suzanne Lambert has a broad civil and public law practice with extensive experience of indirect tax, VAT and excise fraud, and customs and excise duties and rating as well as judicial reviews involving issues of taxation. Get to know more about her practice here.