Temple Retail Ltd v Revenue and Customs: FTTTx 21 Jul 2014

FTTx VAT – time limits for assessment – whether assessment made more than one year after the HMRC officer had received ‘evidence of the facts sufficient in the opinion of the commissioners to justify the making of the assessments’ – held, yes – appeal allowed.

Redston TJ
[2014] UKFTT 702 (TC)
Bailii

VAT

Updated: 18 December 2021; Ref: scu.535352