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