Click the case name for better results:

Pegasus Birds Ltd v H M Customs and Excise: Admn 27 Nov 1998

The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993. Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where information was only later obtained. The time limit should run only from the date on … Continue reading Pegasus Birds Ltd v H M Customs and Excise: Admn 27 Nov 1998

Nottingham Forest Football Club Limited v Revenue and Customs: FTTTx 25 Aug 2022

Value Added Tax – Whether Assessment Issued Out of Time one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment came to their knowledge – section 73(6)(b) VATA – appeal dismissed Citations: [2022] UKFTT 305 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 September … Continue reading Nottingham Forest Football Club Limited v Revenue and Customs: FTTTx 25 Aug 2022

Sophie Holdings Ltd v Revenue and Customs: FTTTx 6 May 2009

FTTTx Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed Citations: [2009] UKFTT 88 (TC) Links: Bailii Jurisdiction: … Continue reading Sophie Holdings Ltd v Revenue and Customs: FTTTx 6 May 2009

Pegasus Birds Ltd v Commissioners of HM Customs and Excise: CA 27 Jul 2004

The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal. Held: There was no objective standard against which an assessment, necessarily an estimate, could be made. If the officer had done his honest … Continue reading Pegasus Birds Ltd v Commissioners of HM Customs and Excise: CA 27 Jul 2004

Pegasus Birds Ltd v Commissioners of Customs and Excise: CA 10 Feb 2000

The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). Held: The taxpayer’s appeal failed. The limit of one year imposed upon … Continue reading Pegasus Birds Ltd v Commissioners of Customs and Excise: CA 10 Feb 2000