000			01449cam a2200217 4500
001			ABS66946
008			030905n2003 000 0 eng u
035			_a(Sirsi) u123507
100			_aCottam, G.
245			_aBe wary of authenticated VAT receipt procedures
260			_c2003
490			_aConstruction News _v(6822) 26 June 2003, 32(1)
520			_aReviews how clauses in contracts where VAT invoices or VAT receipts are involved can lead to all sorts of practical difficulties and make payment disputes harder to resolve. Looks at "Shimizu Europe Ltd v L B J Fabrications Ltd" ([2003] EWHC 1229 (TCC), [2003] BLR 381-390(10) where the dispute centred on the amount of set-off the client proposed to deduct from the sum for which L B J had applied for payment. A clause in the contract made the issue of an VAT invoice a condition precedent to any payment. Observes that the issue of whether adjudication procedures can prohibit set-off remains undecided. View judgment at www.adjudication.co.uk/.
590			_aABS
650			_aSHIMIZU EUROPE LTD V L B J FABRICATIONS LTD
650			_aVALUE ADDED TAX
650			_aMANAGEMENT-DISPUTE AVOIDANCE, MANAGEMENT AND RESOLUTION-DISPUTE MANAGEMENT AND RESOLUTION-ALTERNATIVE DISPUTE RESOLUTION-ADJUDICATION
690			_aBUILDING AND CONSTRUCTION-CASE LAW
856			_uhttps://www.adjudication.co.uk/cases/shimizu2.htm _vView judgment on the Adjudication.co.uk website...
942			_n0
999			_c73362 _d73362