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