There was nothing to prevent the Commissioners withdrawing one assessment and replacing it with another even after an adjudication on the first by a tribunal, but they could not do this in such a way as to attempt to relitigate the issues determined.
Citations:
Gazette 29-Mar-2001, Times 27-Feb-2001
Statutes:
Value Added Tax Act 1994 73, Human Rights Act 1998
Jurisdiction:
England and Wales
Human Rights, VAT
Updated: 07 July 2022; Ref: scu.78340