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
Comments on the case:
Latest Posts in "United Kingdom"
- VAT Refunds for Great British Nuclear: 2026 Order Explained
- FTT Rules 5% VAT Rate Applies to Public EV Charging Points in Landmark UK Decision
- Alesen Direct Solutions VAT Hardship Application Denied by First-tier Tribunal (Tax)
- Consequences for U.K. Businesses Missing U.S. Sales Tax Registration and Exceeding Nexus Thresholds
- Reform UK Pledges to Scrap VAT and Green Levies on Energy Bills to Cut Costs
