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"
- Supreme Court Rules Against VAT Recovery on Hotel La Tour’s Fundraising Share Sale Costs
- UK Supreme Court Rules VAT on Share Sale Fees Not Recoverable for Business Funding
- UK Eases VAT Grouping Rules to Attract Foreign Investment and Simplify Cross-Border Compliance
- Tribunal Rules Bespoke Autobiography Books by Story Terrace Qualify for VAT Zero-Rating
- Full VAT Recovery Allowed on Product Photography Costs in Littlewoods v HMRC Tribunal Decision














